GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (6) TMI 475 - ITAT AMRITSAR

2015 (6) TMI 475 - ITAT AMRITSAR - TMI - Non deduction of TDS u/s 194C - Payment in pursuance of legal obligation, whether in the nature of contract - Payments to Punjab Water Supply and Sewerage Board - Held that:- Such payments are out of legal obligations rather than contractual arrangements, and it is only when payments are made in pursuance of a contract that the provisions of section 194C come into play. The contract may be oral or written, express or implied but there must be a contract .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f tax withholding demand raised on the assessee under section 201(1) and 201(1A) r.w.s. 194C of the Income Tax Act 1961, for the assessment years 2007-08, 2008-09, 2009-10 and 2010-11. As all these appeals arise out of common set of facts, deal with a common legal issue and pertain to the same impugned order, all these appeals are being disposed of by way of this common order. Grievances raised by the assessee are as follows : A.Y. 2007-08: 1. That on the facts and in the circumstances of the ca .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l transactions bounded by statute for laying of sewerage pipe lines, water supply lines made to Punjab Water Supply & Sewerage Board, for work undertaken as entrusted by statutory law, was in pursuance of a contract and therefore, liable to deduction of tax at source u/s. 194C. 3. That in the facts and circumstances of the case, even the levy of interest u/s. 201(1A) was not sustainable. 4. That the orders and findings of authorities below, to the extent disputed herein above, are against la .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s of the assessee on 4th February 2010 and 5th February 2010. During this survey, it was noted that the assessee was making payments to Punjab Water Supply and Sewerage Board, but has not deducted tax source from these payments. It was in this background and proceeding on the basis that the assessee was under an obligation, under section 194C, to deduct tax at source from these payments, that demands under section 201(1) and 201(1A) r.w.s. 194C were raised on the assessee. Aggrieved assessee car .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version