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2018 (2) TMI 509

Head Note:
TDS u/s 194J or 194C - tds liability on payment to DBM Geotechnics Construction Pvt. Ltd. for marine geotechnical investigation for rock excavation in Mithi River - Held that:- AO is directed to verify and evaluate the tender/contracts under which the payments were made by the assessee to DBM Geotechnics Construction Private Limited during the relevant period to the tune of ₹ 7,59,32,109/- and if the payments were found to be made by the assessee to DBM Geotechnics and Construction Private Limited for the construction of the retaining wall alongwith the bank of Mithi River , then the provision of section 194C shall be applicable so far as deductibility of income tax at source is concerned, while if the payments were made by the assessee to DBM Geotechnics and Construction Private Limited towards marine geotechnical investigation for rock excavation, then provisions of Section 194J will be applicable so far as deductibility of income-tax at source is concerned, as was held by the tribunal vide afore-stated common orders dated 30-01-2017 for AY 2008-09 and 2011-12.

 


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