2017 (1) TMI 242

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....eration: "1. Whether on the facts and in the circumstances of the case the ITAT is justified in law in holding that payment of Rs. 42,41,575/- made to RCDF is not liable for TDS u/s 194H or u/s 194J of the IT Act, 1961?" "2. Whether on the facts and in the circumstances of the case the ITAT is justified in law in holding that payment of Rs. 54,73,480/- made to various mil societies on account of milk price difference, is not liable for TDS u/s 194H, ignoring the substance of the matter that such milk societies provide service of facilitating purchase of milk by the assessee from cattle owners, and are liable for TDS?"  "3. Whether on the facts and in the circumstances of the case the ITAT is justified in law ....

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....y RCDF. It is clearly mention in the aforesaid letter dated 04.11.1997 that RCDF will create a reserve of maximum of 10% of its receipts for incurring specific expenditure for the member societies. The excess amount spent would be recovered from the member societies. It is not known that how much amount was spent by RCDF on behalf of the appellant in this year. The payment is made by the appellant at a fix percentage of its turnover, irrespective of the expenditure incurred by RCDF. It is also evident from para 7 of the assessment order that Rs. 3,62,111/- was further paid to RCDF as "sales promotion expenses". Hence, the amount debited under the head "cess" was not paid for any sales promotion or marketing activities undertook by RCDF. Con....