TMI Blog2013 (6) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... fied. The Tribunal has recorded a finding that TDS was rightly deducted only with reference to the labour charges involved and there was no short deduction. It is found that the contract in question was divided into 4 components on supply of leg coil, transformer oil, various supply items and labour charges which negated the claim of the department on the ground that no fee was charged by the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee- respondent is less. The case of the assessee ? respondent was that the tax has been deducted on labour charges by excluding the materials used by the contractor. A show cause notice was given by the Income Tax Officer (TDS), Meerut. Being not satisfied with the reply, a demand for a sum of Rs.1,21,21,201/- was created. The said order has been set aside in appeal by the Commissioner of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case, the Tribunal is justified in law in misinterpreting and in not taking into consideration the CBDT Circular no. 715 dated 08-08-95 in the correct perspective without assigning any reason whatsoever ? 3.Whether on the facts and in the circumstances of the case, the Tribunal is justified in law in wrongly applying the provisions of sub-section 194-C substituted by the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egated the claim of the department on the ground that no fee was charged by the contractors. In other words, the Tribunal was of the view that section 194A is not applicable to the facts of the present case. In view of the fact that the assessee ? respondent is the State of U.P. Undertaking, we are not inclined to interfere in the present matter. The appeal is dismissed summarily. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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