TMI Blog2013 (10) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITA No. 2830 and 2831/Ahd/2010 - - - Dated:- 27-9-2013 - Shri B. P. Jain And Kul Bharat,JJ. For the Petitioner : Shri Ashwin C. Shah For the Respondent : Shri K. C. Mathews, Sr. DR ORDER Per B. P. Jain, Accountant Member: These two appeals of the Revenue arise from two different orders of the ld. CIT(A)-VI, Ahmedabad both dated 29.7.2010 for the assessment year 2008-2009 and 2009-2010. 2. Since the issues in both the appeals are identical, therefore, both the appeals are being disposed of by this consolidated order. 3. The Revenue in ITA No.2830/Ahd/2010 has raised the following grounds: "1. The ld.CIT(A) erred in law as well as facts of the case in deleting the interest charged u/s.201(1A) of the IT Act of Rs.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, and therefore, the AO in view of amended of definition of "rent" under the provision of section 194-I by Taxation Law (Amendment) Act, 2006 w.e.f. 13.7.2006 observed as under: "In view of the above amended definition of the rent it is clear that the tax is required to be deducted u/s. 1941 of the IT Act for the use of equipment such as use of gas pipe lines. Since the deductor company has deducted the tax at the rate of 2.266 % u/s. 194C of the IT Act instead of tax required to be deducted at the rate do 11.33% u/s. 1941 of the Act, it has committed the default u/s. 201(1) of the IT Act. However, since the deductee Gujarat State Petronet Limited has filed their return of income and relevant receipts have been incorporated in computi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the issue being covered by the decision of the ITAT, supra, the appeal of the Revenue be dismissed. 9. We have heard rival contentions and perused the facts of the case. The learned counsel for the assessee at the outset pointed out at the pages no.82 to 83 of the paper book, being the case of Gujarat State Petronet Ltd., (supra) where following question was raised before the ITAT, Ahmedabad Bench: "4. The ld.CIT(A) erred in not considering the fact that after 13.7.2006 the provision of 194I is applicable on hiring charges of Gas Transportation charges of Rs.3,58,44,097/- which cover uses of plant and machinery and not the provision of 194C of the IT Act." 10. The learned CIT(A) in that case has decided that such type of paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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