TMI Blog2017 (11) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of Section 194(C) would apply. - INCOME TAX APPEAL DEFECTIVE No. - 81 of 2017, INCOME TAX APPEAL No. - 290 of 2017 - - - Dated:- 10-10-2017 - Hon'ble Abhinava Upadhya And Hon'ble Ashok Kumar, JJ. For the Appellant : Gaurav Mahajan ORDER These appeals arise from the decision of Income Tax Appellate Tribunal dated 20.04.2017 passed in ITA No. 2517/2518/Delhi/2010 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been covered u/s 194-I of the Act and included in Rent hence tax was required to be deducted @ 10% ? 4. Whether the Tribunal is justified in law in interpreting the definition of plant under Section 43(3) of the Act ? 5. Whether the Tribunal is justified in law in ignoring the AO's order regarding applicability of Section 194-I of the Act ? These appeals have been heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned in the first appeal. It is seen that similar issue came up for consideration before the Agra Tribunal in the case of UPSRTC, Aligarh in ITA No.52 53/Agra/2011. The Tribunal vide its order dated 15.11.2011 has upheld the deduction of tax at source in similar circumstances u/s 194C. A copy of the said order is placed at page 58 of the paper book. It has been brought to our notice that the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 has further clarified that the provision of Section 194(I) of the Act has been considered in a judgment which has been delivered in the case of Income Tax Appeal No. 314 of 2011 (Commissioner of Income Tax Vs. M/s Apeejay School, Apeejay School Campus). In the above noted appeals the learned Tribunal has confirmed the decision of the Commissioner, Income Tax (appeal) that the assessee had corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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