https://www.taxtmi.com/caselaws?id=395777 The Tribunal allowed the appeals, ruling that the assessee was not required to deduct tax at source from harvesting charges paid on behalf of farmers, considering them part of the sugarcane purchase price. Disallowances under Section 40(a)(ia) were deleted. The legal ground challenging orders issued in the name of a non-existing entity due to a merger was not admitted due to lack of evidence. en-us Fri, 29 May 2020 00:00:00 +0530 Sat, 06 Jun 2020 11:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395777 The Tribunal allowed the appeals, ruling that the assessee was not required to deduct tax at source from harvesting charges paid on behalf of farmers, considering them part of the sugarcane purchase price. Disallowances under Section 40(a)(ia) were deleted. The legal ground challenging orders issued in the name of a non-existing entity due to a merger was not admitted due to lack of evidence. Case-Laws Income Tax Fri, 29 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395777