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2014 (4) TMI 234 - HC - Income TaxDeletion made u/s 40(a)(ia) of the Act – Amount paid to sub-contractors – TDS not deducted u/s 194C(2) of the Act - Whether the Tribunal was right in law in deleting the addition made u/s 40(a)(ia) of the Act being the amount paid to sub-contractors without deducting the tax at source as required u/s 194C(2) of the Act – Held that:- The CIT(A) view was upheld by the Tribunal that the functions performed by the society had no profit motive and were more in the nature of a welfare activity performed by it - there was no element of works contract in terms of the provisions of section 194C in the activities performed by the society - the assessee had no profit motive and the activity of the society was more of a welfare activity - the reasoning adopted by the Tribunal is just and reasonable - it is not possible to state that there is any infirmity in the order of the Tribunal as there was no question of law arises for consideration – Decided against Revenue.
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