TMI Blog2011 (1) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee was responsible for paying the amount for carrying out work in pursuance of contracts between the assessee and the transporters and as such was required to deduct tax at source at the rate prescribed under the said section - The appeal is, accordingly, dismissed. - 1037 of 2009 - - - Dated:- 11-1-2011 - MS. JUSTICE HARSHA DEVANI, MR. JUSTICE H.B.ANTANI, JJ. MR MR BHATT, SR. ADVOCATE with MRS MAUNA M BHATT for Appellant(s) ORAL ORDER (Per : HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. The appellant-revenue in this appeal under section 260A of the Income Tax Act, 1961 (the Act) has challenged order dated 2nd December, 2008 made by the Income Tax Appellate Tribunal (the Tribunal) proposing the following ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 194I of the Act and that it was accordingly liable to deduct tax at source at the rate provided under the said provision. It is submitted that the Tribunal has erred in holding that the assessee had given sub-contracts for transportation of goods and not for renting out of machineries or equipment. 4. The facts are not in dispute. As can be seen from the order made by the Commissioner (Appeals), the Commissioner (Appeals) upon appreciation of the evidence on record has found that the assessee was engaged in the business of clearing and forwarding and had carried out freight and goods works contracts with three parties and these parties had transported goods belonging to the assessee and its clients to various places through their ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 201 of the Act and therefore, levy of interest under section 201(1A) of the Act was not justified. 5. The Tribunal, in the impugned order has concurred with the findings recorded by the Commissioner (Appeals). 6. The facts are not in dispute. The assessee has carried out freight and transportation works contracts with three transporters who transported the goods belonging to the assessee and its clients to various places through their vehicles. The assessee had not taken the trailers/cranes on hire or rent from the said parties. The assessee has given sub-contracts to the said parties for the transportation of goods and not for renting out of machineries and equipments. Section 194I of the Act makes provision for deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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