Held that payments made to harvesting contractors for services fall within the realm of contract payment triggering liability to deduct Tax at Source under section 194C. Failure to deduct tax at source liable to pay interest. (AY. 2011-12 to 2016-17)
EID Parry India Ltd. v. ITO (TDS) (2022) 195 ITD 604 (Panaji) (Trib.)
S. 194C : Deduction at source-Contractors-Harvesting contractors-Liable to deduct tax at source-Liable to pay interest. [S. 201(IA)]