Milling Costs in Kind Not Subject to TDS u/s 194C of Income Tax Act, By-product Not Considered Payment.

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....TDS u/s 194C - determination of milling cost paid by the assessee - payments which were made in kind - the property in the by-product was not passed on by the assessee / Procurement Agencies as milling charges, hence, it is held that TDS provisions of section 194C are not attracted in this case. - AT....