https://www.taxtmi.com/caselaws?id=470600 Payments by the Forest Department to Van Suraksha and Prabandh Samitis for conservation and reforestation were characterised as community-participation payments rather than contract payments. The Samitis operated as local groups under the State joint forest-management framework; the scheme excluded contractors and middlemen, and no contractual relationship with the Department existed. CBDT Circular No. 502 treated comparable community-participation payments as outside Section 194C. A coordinate-bench decision on identical facts was treated as binding on assessing and appellate authorities unless stayed or displaced by a superior-court ruling; a pending departmental appeal did not affect its operation. Consequently, no tax deduction at source liability or related default consequences arose. en-us Mon, 24 Mar 2025 00:00:00 +0530 Fri, 31 Jul 2026 19:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470600 Payments by the Forest Department to Van Suraksha and Prabandh Samitis for conservation and reforestation were characterised as community-participation payments rather than contract payments. The Samitis operated as local groups under the State joint forest-management framework; the scheme excluded contractors and middlemen, and no contractual relationship with the Department existed. CBDT Circular No. 502 treated comparable community-participation payments as outside Section 194C. A coordinate-bench decision on identical facts was treated as binding on assessing and appellate authorities unless stayed or displaced by a superior-court ruling; a pending departmental appeal did not affect its operation. Consequently, no tax deduction at source liability or related default consequences arose. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470600