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2016 (1) TMI 371 - HC - Income TaxTds u/s 194C - failure to deduct tds - contract with Haryana Roadways Engineering Corporation Ltd. for fabrication of bodies of buses - demand created by the A.O. u/s 201(1) and 201 (1A) - Held that:- As decided in Commissioner of Income Tax (TDS), Chandigarh v. General Manager, Haryana Roadways, Hisar [2010 (4) TMI 295 - PUNJAB & HARYANA HIGH COURT] from the categorical findings, it is evident that Haryana Roadways did not purchase any bus chassis and, therefore, there was no question of any contract between Haryana Roadways through its Transport Commissioner and Haryana Roadways Engineering Corporation Limited. It is a simple case of supply of buses by the Haryana Roadways Engineering Corporation Limited to the Haryana Roadways. The supply of buses as such has been subjected to charge of Sales Tax and VAT. We may examine Section 194C(1) of the Act, which envisages payment of any sum to any resident for carrying out any work in pursuance of a contract between the contractor and Central or State Government etc. In the present case there is no such contract for carrying out any contract nor the expression 'Contractor' could be imputed to any one of the parties. These appeals are wholly without merit and the same are dismissed - Decided in favour of assessee
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