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2010 (12) TMI 745 - ITAT, NEW DELHITDS u/s 194C or 194J - circular 715 dated 08.08.1995 - TDS on labour charges only or on full value of contract - assessee was asked to show cause as to why the material used in the repair of transformers be not charged to tax along with labour charges - No fee was charged by the contractors for providing knowledge and vesting it in the assessee, could not be utilized by the assessee for repair of its transformer on its own in the future, i.e., after the contract was over - Once, the contract involved undisputedly had 4 components, TDS was liable to be deducted only with reference to the labour charges and it has rightly been so held by the CIT(A) - Decided in favour of the assessee
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