TMI Blog2013 (12) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... diture does not attract the provision of section 194C – Decided in favour of assessee. Payment to Hotel – Held that:- According to the CBDT's circular no. 715 dated 08.08.1995 clarifying the position as regard the payments made to a hotel for hiring rooms u/s 194-I of the Act - for the purposes of section 194-I, payment made to hotels for hotel accommodation whether in the nature of lease or licence agreements are covered only if accommodation had been taken on 'regular basis' - In the case of the assessee - The payment made to hotel for booking room is not taken on regular basis and only as per rate contract – Decided in favour of Revenue. - ITA No. 5889/Mum/2011 - - - Dated:- 20-11-2013 - Shri Sanjay Arora And Dr. S. T. M. Pavalan,J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the provisions of section 194C is not applicable in the case of the assessee as the amount in question pertains to purchase of printed material and hence it is not a contract for work for which the assessee is not required to deduct the TDS u/s 194C of the Act. Further, the assessee has placed reliance on the decisions of the Punjab Haryana High Court in the case of CIT Vs. DCAO, Markfed Khanna Branch 304 ITR 17, Delhi High Court in the case of CIT Vs. Dabar India Ltd. 283 ITR 197 (Delhi) and the Bombay High Court in the case of BDA Ltd. Vs. ITO 281 ITR 99 (Bom) in support of the said proposition. On the other hand, the Ld.DR has relied on the orders of the Ld.CIT(A) and AO. 2.3 We have heard both the parties and perused the materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensitive nature and therefore arrived at the decision that the same involves contract for work falling within the purview of section 194C of the Act. However, the case of the assessee before us is distinguishable in the sense that the printing of product catalogue and telephone index does not involve such responsibilities of sensitive nature. It is also relevant to note that the Pune Bench of the Tribunal in Wadilal Diary International Ltd. Vs. ACIT 81 ITD 238 has held that the purchases of packing materials, manufactured to the specifications of the assessee printed with the company's name, monogram, nature of product etc. does not attract the provisions of section 194C of the Act. In the case of CIT Vs. Dabar India Ltd. 283 ITR 197, the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. 3.1 The relevant facts are that during the course of the assessment proceedings, the AO noticed that the assessee had paid a sum of Rs.2,12,200/- on account of room rent charges to a resort at Silvasa. As the assessee had not deducted tax at source, the AO disallowed the same by invoking section 40(a)(ia). On appeal, the Ld.CIT(A) confirmed the action of the AO. Aggrieved by the impugned decision, the assessee has raised this issue in the appeal before us. 3.2 Having heard both the sides and perused the material on record, it is pertinent to mention that the Ld.CIT(A) while confirming the impugned disallowance/addition made by the AO, has relied on the CBDT's circular no. 715 dated 08.08.1995 clarifying the position as regar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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