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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 .....

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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 .....

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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 .....

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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 .....

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