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2013 (10) TMI 867 - AT - Income TaxTDS on renting of pipelines for for transportation of GAS – TDS to be deducted u/s 194C or u/s 194I of the Income Tax Act - Assessee has made payment of gas transportation charges to Gujarat State Petronet limited for F.Y.2007-2008 at Rs.22,81,69,361/- – Held that:- Since there is no control over the pipeline from transporters and the contract for transport by any mode other than rail way, was specifically covered under section 194C of the Act - Present appeal is covered by the provision of section 194C, and not under section 194I of the Act, and therefore, interest under section 201(1A) is not payable by the assessee – Decided against the Revenue.
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