Sugar Manufacturer Not Liable for TDS on Transportation Charges u/s 194C; Payments Included in Purchase Price.

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....TDS u/s 194C - assessee a sugar manufacturer made payment of harvesting and transportation charges to harvesting and transport contractors on behalf of farmers which formed part of purchase price of sugar cane for assessee, and same had not been claimed as separate deduction - No TDS liability on transportation charges paid - AT....