2023 (11) TMI 200

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....the Appellant(s) No. 1 : Mr. Karan Sanghani, 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....

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....n respect of the same issue, has allowed the 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 ....

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....Officer is deleted. The ground of appeal is allowed." 5. On 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....