ITO, ALAPPUZHA vs. M/S.SOUTHERN MINERAL INDUSTRIES,, ALAPPUZHA
In the result, all the appeals filed by the Revenue stand dismissed
ITA 370/COCH/2013[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07
Bench: Shri P. K. Bansal & Shri George George K.
Section 194CSection 194ISection 201
Section applicable
Amount paid without
TDS. Financial year
05-06 (Rs.)
Sieving charges
1. 194C
14,99,377
2. Drying charges
194C
14,97,696
3. Loading charges
914C
10,13,896
4. Transportation charges
194C
1,21,000
5. Freight charges
194C
78,800
6. Commission of sale
194H
1,26