TDS Not Applicable on Harvesting Charges for Cane Growers u/s 194C; Considered Part of Sugarcane Purchase Price.

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Full Text of the Document

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....TDS u/s 194C - harvesting charges paid to labourers by the assessee on behalf of the cane growers - the payments made by the assessee towards harvesting and transportation charges have to be regarded as payment made for purchase of sugarcane and consequently the provisions of section 194C of the Act do not get attracted.....