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2012 (7) TMI 175 - ITAT JAIPURDefault u/s 201(1) for not deducting tax at source u/s 194C - supply of plant and machinery of windmill, for civil/electrical works and erection and commission of windmill, is a composite work contract - Held that:- As the assessee has given order for supply of machinery separately and has paid a separate amount for cost of civil work/electrical work and erection of the machines at the place of assessee. Therefore, though it is a single order but it has to be taken separate i.e. on account of supply of machinery and on account of cost of civil work/electrical work and erection work. The supplier has effect a separate sale bill in respect of supply of machines. The assessee has given ‘C’ form to the supplier on account of purchase of machinery and on remaining amount the assessee has deducted TDS i.e. on account of erection work and civil work contract - as the assessee purchased machinery and the supplier was supposed to erect the machinery at the factory premises of the assessee after completing the civil work and erection work and the assessee has already deducted TDS on account of services rendered the provisions of section 194C are not applicable on account of purchase of machinery - in favour of assessee.
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