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2012 (7) TMI 544 - AT - Income TaxTDS u/s. 194C - payments made to State Electricity Boards/State Government Corporations for necessary infrastructure – Held that:- Assessee not awarded any works contract to the SEBs - complete exercise in the case has been carried out for the purpose of sanction of load for Railway traction sub-station to be operated on Ambala-Moradabad section - Merely because the infrastructure has been provided as per the application moved by the assessee in line with the requirement of the assessee does not establish the case of the Department that the same tantamounts to works - cost of the infrastructure has been borne by the assessee as there were no existing sub-station of the distribution licensee in the said area - no oral or written agreement between the assessee and the distribution licensee for the said purpose except the application made by the assessee, the estimate thereof by the distribution licensee and the payment of the estimated charges - no merit in the observations of the CIT(A) in this regard that the abovesaid represents a contract between the parties - assessee was not liable to deduct TDS out of the amounts paid to the distribution licensee for providing the infrastructure for providing electricity to the Railway traction sub-station of the assessee - AO directed to delete the demand raised under s. 201(1) and interest charged under s. 201(lA) of the Act.
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