https://www.taxtmi.com/highlights?id=63519 TDS u/s 194C - determination of job work charges / miller cost - milling of paddy - As per AO milling costs paid by the appellant are discounted costs and need to be increased by the cost of by-products for the purpose of TDS - since we have held that the property in the by-product was not passed on by the assessee / Procurement Agencies as milling charges, hence, it is held that TDS provisions of section 194C are not attracted in this case. - AT en-us Wed, 18 May 2022 08:56:46 +0530 Wed, 18 May 2022 08:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63519 TDS u/s 194C - determination of job work charges / miller cost - milling of paddy - As per AO milling costs paid by the appellant are discounted costs and need to be increased by the cost of by-products for the purpose of TDS - since we have held that the property in the by-product was not passed on by the assessee / Procurement Agencies as milling charges, hence, it is held that TDS provisions of section 194C are not attracted in this case. - AT Highlights Income Tax Wed, 18 May 2022 08:56:46 +0530 https://www.taxtmi.com/highlights?id=63519