TaxTMI 
TaxTMI 
2023 (11) TMI 200
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....anghani, Ld. Senior Standing Counsel For Mrs Kalpana K Raval(1046) For the Opponent(s) No. 1 : None ORAL ORDER (PER : HONOURABLE MR. JUSTICE BIREN VAISHNAV) 1. The relevant facts of the case are that the assessee, engaged in the business of selling milk and milk products, had made payment 29,63,90,780/- to Mother Dairy and Milk Pvt. Ltd. of Rs. M/s. Giriraj for conversion of ra....
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.... appeal of the assessee and has held that the assessee has correctly applied section 194C of the Income Tax Act, 1961 to payments made to dairies. On the strength of the order of the CIT (Appeals)-1, Rajkot, the assessee contends that that disallowance under section 40(a)(ia) becomes unjustified. 3. The assessee has also made an alternative plea that section 40(a)(ia) can be invoked only in the e....
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.... an appeal by the Revenue, the Tribunal dismissed the appeal. Perusal of the order of the Tribunal would indicate that in the assessee's own case in ITA No. 161/Rjt/2017 the coordinate bench of the Tribunal had held that the assessee provided raw milk and necessary materials to the dairies for processing as per specification of assessee. The dairies custom pack it on job work basis. Assessee deduc....