https://www.taxtmi.com/caselaws?id=273785 The court ruled in favor of the assessee, dismissing the appeal challenging the Tribunal's decision. The judgment focused on tax deduction implications related to commission/brokerage payments, payments to milk societies, and distribution margins to distributors. It determined that payments to RCDF were akin to "fees for professional or technical services" under section 194J, leading to disallowance of expenses due to failure to deduct tax at the source. The court found no evidence of managerial services by RCDF, exempting the payments from TDS requirements under sections 194H and 194J. en-us Wed, 26 Apr 2017 00:00:00 +0530 Sat, 14 Jul 2018 07:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273785 The court ruled in favor of the assessee, dismissing the appeal challenging the Tribunal's decision. The judgment focused on tax deduction implications related to commission/brokerage payments, payments to milk societies, and distribution margins to distributors. It determined that payments to RCDF were akin to "fees for professional or technical services" under section 194J, leading to disallowance of expenses due to failure to deduct tax at the source. The court found no evidence of managerial services by RCDF, exempting the payments from TDS requirements under sections 194H and 194J. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273785