https://www.taxtmi.com/caselaws?id=276180 Under milling contracts where a State agency procured paddy and paid only stipulated milling charges, the by-products and residuals retained by the millers were treated as belonging to the millers, with no separate payment made by the assessee for those items. Applying the same view taken in the assessee's earlier and connected matters, and finding no contrary material or different facts to justify a departure, the Tribunal noted that tax was not required to be deducted at source under section 194C on the value of the by-products retained by the millers. en-us Thu, 07 Sep 2017 00:00:00 +0530 Thu, 01 Nov 2018 13:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276180 Under milling contracts where a State agency procured paddy and paid only stipulated milling charges, the by-products and residuals retained by the millers were treated as belonging to the millers, with no separate payment made by the assessee for those items. Applying the same view taken in the assessee's earlier and connected matters, and finding no contrary material or different facts to justify a departure, the Tribunal noted that tax was not required to be deducted at source under section 194C on the value of the by-products retained by the millers. Case-Laws Income Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276180