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2018 (11) TMI 1944 - AT - Income TaxTDS u/s 194C - assessee, an AOP and engaged in ‘contract works’- payment towards sub-contracts which were given on back-to-back basis to the JV partners - assessee submitted that the Joint Venture (JV) and its constituent members do not have a contractor and sub-contractor relationship between them and hence, there is no liability on the JV to deduct tax at source - HELD THAT:- Having regard to the rival contentions and the material on record, we find that the similar issue had arisen in the assessee’s own case in the earlier assessment years and this Tribunal has held that there is no contractor and sub-contractor relationship between the assessee and its constituent members of JV and therefore, we see no reason to interfere with the order of the CIT(A), which is an order passed by following the decision of the ITAT. Decided against revenue.
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