https://www.taxtmi.com/caselaws?id=456462 The ITAT Panaji upheld lower authorities' findings that payments to harvesting contractors constitute contract payments under section 194C, requiring TDS deduction. The assessee company engaged contractors on principal-to-principal basis through enforceable contracts, creating independent contractual rights without reference to farmers. Despite arguments that contractors worked directly for farmers, the tribunal found the company liable for TDS non-compliance under sections 201(1) and 201(1A). The company's voluntary TDS compliance from 2016-2017 onwards did not affect the adjudication for earlier years. Appeal dismissed. en-us Wed, 20 Apr 2022 00:00:00 +0530 Sat, 27 Jul 2024 07:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456462 The ITAT Panaji upheld lower authorities' findings that payments to harvesting contractors constitute contract payments under section 194C, requiring TDS deduction. The assessee company engaged contractors on principal-to-principal basis through enforceable contracts, creating independent contractual rights without reference to farmers. Despite arguments that contractors worked directly for farmers, the tribunal found the company liable for TDS non-compliance under sections 201(1) and 201(1A). The company's voluntary TDS compliance from 2016-2017 onwards did not affect the adjudication for earlier years. Appeal dismissed. Case-Laws Income Tax Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456462