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2016 (8) TMI 1036 - AT - Income TaxTDS u/s 194C OR 194H - contract for supply of labour - Held that:- The contract between the assessee and the agencies is a mere contract for supply of labour for execution of work contract as defined under the provisions of section 194C, but not a commission as defined under the provisions of sec. 194HAs decided in assessee’s own case for the assessment year 2009-10, we are of the view that the impugned payments are covered under the provisions of section 194C of the Act, but not under the provisions of section 194H of the Act. The CIT(A) after considering relevant facts and circumstances, rightly deleted the additions made by the A.O. We do not see any error or infirmity in the order of the CIT(A). Hence, we inclined to upheld the CIT(A) order and reject the appeals filed by the revenue.
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