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2018 (1) TMI 841 - AT - Income TaxTDS u/s 194C - liability to deduct tax at source on the payments made to developers/contractors by assessee co-operative society - assessee-in-default - Held that:- The mere fact that the contractor/developer were required to layout roads and undertake other activities before the delivery of the completed sites cannot be either determinative of the facts or need to mean that the agreements entered into by the assessee society is a composite contract and amounts to a works contract. Various co-ordinate benches of this Tribunal after examining the same has applied the ratio of the judgment of the Hon’ble Karnataka High Court in the case of Karnataka State Judicial Department Employees House Building Co-operative Society Ltd., (2010 (3) TMI 1211 - KARNATAKA HIGH COURT) and have held that there was no requirement for deduction of tax at source u/s 194C of the Act. Uphold the impugned orders of the ld CIT(A) deleting the demands raised by the AO u/s 201(1) and 201(1A) of the Act - Decided in favour of assessee.
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