2017 (8) TMI 1409

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.... in the circumstances of the case the Tribunal is justified in law in holding that payment of Rs. 1,69,68,809/- made to various milk 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? ii) Any other question of law as deemed fit in the facts and circumstances of the case may also be framed by the Hon'ble Court of law in the interest of justice. 3. Counsel for the appellant has contended that the issue is now squarely covered by the decision of this Court in the case of assessee itself in Tax Appeal No. 53/2017 decided on 12th April, 2....

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.... "In lieu of the Services Charges the RCDF would be providing the following services to the Unions: marketing Support as per requirement. Coordination with the state/central government and financial institutions for various schemes. Finalising rate contracts for purchase of raw material for cattlefeed plants, packing material for milk and milk products and cattlefeed etc. Assist in plant management, engineering and quality assurance projects. Preparation and monitoring of Integrated Business Planning and related financial analysis. (i) Use of "SARAS" brand. (ii) Development and launching of new products. (iii) MIS/system support." (iv) "It is evident from the perusal of afo....

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....t allowable u/s 40(a)(ia) of the Act." "However, I agree with the contention of the ld. AR that provisions of sectioin 40(a)(ia) are not applicable on the payments made before the end of the previous year, as held by the Hon'ble ITAT, Jaipur in the case of JVVNL (supra). A.O. is directed to verify the actual payments made by the appellant to RCDF during the year and allow the expenditure to that extent." 4. The Tribunal reads order dated 21.07.2015, in para 3.13, has observed as under: "I have heard the rival contentions and perused the materials available on record. Apropos the payment to RCDF cess, it has not been demonstrated by the Department that any managerial services in this connection have been render....