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The Commissioner of Income Tax And Others Versus M/s. Sri Marikamba Transport Company, C/o. Jagannatha & Co.

2015 (6) TMI 181 - KARNATAKA HIGH COURT

TDS u/s 194C- non-filing of Form No.15-I/J within the prescribed time - payments made to sub-contractors towards freight charges - Default of provisions of Section 40(a)(ia) - Held that:- Once, the declaration forms are filed by the sub- contractor, the liability of the assessee to deduct tax on the payments made to the sub-contractor would not arise . As we have examined, the sub-contractors have filed Form No.15I before the assessee. Such being the case, the assessee is not required to deduct .....

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of Section 40(a)(ia) would also not arise. - Decided in favour of assesse. - ITA No. 553/2013 - Dated:- 13-4-2015 - Vineet Saran And S. Sujatha,JJ. For the Petitioner : Sri. K V Aravind, Adv. For the Respondent : Sri Yuths. A Shankar & M. Lava, Advs. JUDGMENT This appeal is filed by the revenue challenging the order passed by the Income Tax Appellate Tribunal, Bangal ore Bench B, Bangalore, dated 26.07.2013 for the Assessment Year 2009-10. 2. The brief facts of the case are that the assessee .....

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. Aggrieved by the same, the assessee carried the matter in appeal before the Commissioner of Income Tax (A), Hubli, which was allowed by the Appellate Authority, against which, the revenue preferred an appeal before the ITAT, Bangalore. The Tribunal following the Judgment of Ahmedabad Bench in the case of Valibhai Khanbai Mankad-vs- DCIT (OSD) reported in ITA No.2228/Ahd/2009 dated 29.04.2011, dismissed the appeal filed by the revenue. Aggrieved by the same, the Revenue is in appeal before this .....

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eads thus: Section 40(a)(ia) : Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amount s payable to a contractor or sub-contractor, being resident, for carrying out any work (including supply of labour for carrying out any work), on which tax is deductible at source under Chapter XVII-B and such tax has not been deducted or, after deduction, has not been paid on or before the due d ate specified in sub-s .....

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or paying such sums referred to in sub -s.(1) or as the case may be sub-s.(2) shall be liable to deduct income-tax under this section: Provided further that no deduction shall be made under sub-s.(2) from the amount of any sum credited or paid or likely to be credited or paid during the previous year to the account of the sub-contractor during the course of business of plying, hiring or leasing goods carriages, on production of a declaration to the person concerned paying or crediting such sum i .....

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h time as may be prescribed: or (ii) any sum credited or paid before the 1st day of June, 1972; or (iii) any sum credited or paid before the 1st day of June, 1973, in pursuance of a contract between the contractor and a co-operative society or in pursuance of a contract between such contractor and the sub-contractor in relation to any work (including supply of labour for carrying out any work) undertaken by the contractor for the co-operative society. 4. The combined reading of these two provisi .....

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