2017 (5) TMI 122

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....quired to deduct the TDS under Section 194C of the Income-tax Act, 1961 (hereinafter referred to as "the Act") on the payments made to sugarcane growers for harvesting and transporting sugarcane to the factory premises of the assessee? 3. According to the Assessing Officer, the assessee ought to have deducted the TDS on payments made by it to the farmers for transporting sugarcane to its factory. Since the assessee failed to deduct the TDS, the Assessing Officer made an addition of Rs. 35,32,140/- under Section 201(1) of the Act and calculated the interest of Rs. 8,47,710/- under Section 201(1A) of the Act. 4. On appeal, the ld. CIT(A) deleted the disallowance by following the order of the ITAT in assessee's own case as well as other ....

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....held as under: "5. With the assistance of learned representatives, we have gone through the record carefully. We find that the Tribunal has considered this aspect in the case of the assessee for AY 2004-05 vide ITA No.379/Ahd/2012, which has been placed on the paper-book at page No.7. The Tribunal has followed the judgment of Hon'ble Gujarat High Court in assessee's own case for AY 2003-04 and upheld the conclusion of the ld. CIT(A). The findings of the Tribunal in AY 2004-05 read as under:- "6. We have duly considered contentions of the ld.DR and gone through the written submissions. We find that this issue was considered in the case of the assessee by the Hon'ble Gujarat High Court in the Asstt.Year 2003-04. The judg....

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....sume natural gas. The assessee, therein, was supplied natural gas by different agencies through pipelines. In that case, according to the Revenue, while purchasing the gas from different agencies, the assessee had entered into a work contract for transportation of natural gas from the seller's premises to the buyer's consumption point, and therefore, they held that the assessee, therein, was required to deduct TDS. However, this Court, in that case, held that to transport the gas was a part of sale transaction, and therefore, the assessee, therein, was not required to deduct TDS. In our view, therefore, the decision of the Apex Court in the case of "CIT (TDS) VS. KRISHAK BHARTI COOPERATIVE LTD."(Supra) applies in full force to the f....