https://www.taxtmi.com/highlights?id=55905 TDS u/s 194C - payment to harvesters/transporters - the payments made by the assessee were not made on behalf of the farmers, in such scenario, there is a strict relationship between the assessee and the contractor/transporter as that of the contractor and the contractee and in such circumstances, the assessee was under the legal obligation to deduct TDS u/s 194C and since this legal obligation was not fulfilled by the assessee, therefore, disallowance u/s. 40(a)(ia) as confirmed by CIT (Appeals) is hereby sustained. - AT en-us Wed, 16 Dec 2020 08:47:49 +0530 Wed, 16 Dec 2020 08:47:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55905 TDS u/s 194C - payment to harvesters/transporters - the payments made by the assessee were not made on behalf of the farmers, in such scenario, there is a strict relationship between the assessee and the contractor/transporter as that of the contractor and the contractee and in such circumstances, the assessee was under the legal obligation to deduct TDS u/s 194C and since this legal obligation was not fulfilled by the assessee, therefore, disallowance u/s. 40(a)(ia) as confirmed by CIT (Appeals) is hereby sustained. - AT Highlights Income Tax Wed, 16 Dec 2020 08:47:49 +0530 https://www.taxtmi.com/highlights?id=55905