https://www.taxtmi.com/caselaws?id=371629 The Tribunal dismissed the Department's appeals and allowed the assessees' appeals, ruling that the by-products retained by the millers were not part of the consideration for milling services and thus not subject to TDS under Section 194C. It was held that Section 194C applied solely to monetary payments, not payments in kind. The Tribunal referenced a prior case to support its decision and rejected the Department's reliance on a different case. Additionally, government policies and reports were deemed inadmissible in evidence, with statutory law prevailing. en-us Tue, 30 Oct 2018 00:00:00 +0530 Fri, 07 Dec 2018 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371629 The Tribunal dismissed the Department's appeals and allowed the assessees' appeals, ruling that the by-products retained by the millers were not part of the consideration for milling services and thus not subject to TDS under Section 194C. It was held that Section 194C applied solely to monetary payments, not payments in kind. The Tribunal referenced a prior case to support its decision and rejected the Department's reliance on a different case. Additionally, government policies and reports were deemed inadmissible in evidence, with statutory law prevailing. Case-Laws Income Tax Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371629