Payment of Subscription to federation not covered by 194J and hence not hit by 40(a)(ia).

KISAN SAHKARI CHINI MILL LTD. LUCKNOW TRIBUNAL ITA No. 130/LKW/2014 (2015) 44 CCH 0393 LucknowTrib

Followed  Tribunal decision in the case of ACIT, Sitapur vs. Kisan Sahkari Chini Mill Ltd. Sampurnanagar, Lakhimpur Kheri in I.T.A. No.406 to 409/Lkw/2013 dated 29/11/2013