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2015 (8) TMI 1352 - HC - Income TaxTDS u/s 194C - payment made against the supply of materials included in composite contracts for executing Turn Key Projects - Held that:- The contract for supply of material being a separate and distinct contract, no division is permissible under Section 194C of the Act. Section 194C has suffered an amendment also with effect from October 1, 2009 and the provision has been made very clear without any ambiguity. Thus, we can conclude safely that if a person executing the work, purchases the materials from a person other than the customer, the same would not fall within the definition of ‘work’ under Section 194C of the Act. See Commissioner of Income-tax Versus Karnataka Power Transmission Corporation Ltd. (KTPCL) [2012 (6) TMI 204 - Karnataka High Court ] TDS u/s 194J or 194C - payments made by an assessee towards Bill Management Services - Held that:- The services rendered by the agencies engaged by the assessees at Hospet, Bellary and Raichur are not professional services, and, therefore, Section 194J is not attracted. The demand towards the alleged short deduction of tax deducted at source and interest, therefore, was improper. The contract was rightly held to be a service contract by the Tribunal and we, also, feel that it was a contract, which should be covered under Section 194C of the Act.
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