TDS not deductible on by-product retained by millers, as same was not passed on as Milling Charges

ITO (TDS) Vs. M/s Punjab State Warehousing Corporation (ITAT Chandigarh)

The main contention of the Department is that by-product retained by the millers have considerable market value and further that a sum of Rs. 15/- paid as ‘milling charges’ is a nominal cost which is insufficient to meet even the actual cost of services rendered by the millers including milling and drying of the paddy, ‘katai’ of the paddy before de-husking, de- husking of the paddy, filling up bags of the rice, transportation, weight check etc., apart from the milling of the paddy. That the real cons

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