No TDS Deduction Required for Harvesting Charges u/s 40(a)(ia) in Sugarcane Procurement Case.

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....Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) from the payment made towards Harvesting charges - assessee is acting on behalf of the farmers for Sugarcane procurement - assessee is not liable to deduct tax at source from the harvesting charges paid by it on behalf of the farmers in both the years.....