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2017 (12) TMI 1419 - HC - Income TaxTDS u/s 194C - non deduction of tds - Addition made u/s 201(1) and interest u/s 201(1)(a) - existence of payer and payee - Held that:- The record of the case reveals that both the Commissioner of Income Tax (Appeals) as well as the Tribunal have recorded concurrent findings of fact to the effect that there was nothing on record to indicate that there were any labour contractors with whom any contract had been entered by the assessee. The Tribunal was of the view that section 194C of the Act pre-supposes the existence of payer and payee and that in the facts of the present case the identity of the payee was not established at all. Section 194C envisages deduction of tax at source in pursuance of a contract between the contractor and a specified person. In the facts of the present case, there is a concurrent finding of fact recorded by both, the Commissioner (Appeals) as well as the Tribunal, that no such contract between the assessee and any specified person has been identified - Decided against revenue
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