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2013 (6) TMI 99 - HC - Income TaxTDS u/s 194C - repairing of transformers - CBDT Circular no. 715 - one consolidated contract or two separate and district contract for repair and supply of material - held that:- the view taken by the Tribunal is perfect and justified. The Tribunal has recorded a finding that TDS was rightly deducted only with reference to the labour charges involved and there was no short deduction. It is found that the contract in question was divided into 4 components on supply of leg coil, transformer oil, various supply items and labour charges which negated the claim of the department on the ground that no fee was charged by the contractors.
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