2017 (4) TMI 1368

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....in law and has acted illegally and perversely in holding the assessee not in default u/s. 201(1) for not deducting the tax u/s. 194H on payment of commission/brokerage on price difference to the milk societies (DCS & PDCS). B. Whether in the facts and circumstances of the case the assessee it liable to deduct TDS u/s. 194H of the AT Act on payment made by the deductor to milk society (DCS) and (PDCS was in nature of commission/brokerage. C. Whether in the facts and circumstances of the case the ITAT was justified in law in holding assessee not liable to deduction of tax u/s. 194H on margin of distribution to its distributors which was in fact commission and liable for TDS. D. Whether in the facts and circumstances....

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....ious services rendred by RCDF to appellant. The services was partly in the nature of managerial services and partly for promotion and marketing of the products of the appellant. RCDF itself treated the receipts as "Service Charges". The payment made by the appellant was not in the nature of reimbursement of expenses incurred by 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 o....