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2015 (8) TMI 1042 - KARNATAKA HIGH COURT

2015 (8) TMI 1042 - KARNATAKA HIGH COURT - TMI - Payment made against the supply of materials included in composite contracts for executing Turn Key Projects - whether provisions under Section 194C would attract or not? - Held that:- Section 194C of the Act cannot be pressed into service to deduct tax at source. The whole object of introduction of that Section is to deduct tax in respect of payments made for works contract. No division is, therefore, permissible in respect of a contract for supp .....

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d not fall within the definition of 'work' under Section 194C of the Act. - Decided against revenue.

Payments made to Bellary Computers and IT Solutions, Bellary, towards Bill Management Services are fees for professional and technical services - whether comes within the purview of Section 194J or within the ambit of Section 194C - Held that:- The services rendered by the agencies engaged by the assessees at Hospet, Bellary and Raichur are not professional services, and, therefore, Se .....

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2014, 89 of 2014, 91 of 2014, 98 of 2014, Income Tax Appeal No. 75 of 2014 - Dated:- 11-8-2015 - Subhro Kamal Mukherjee, ACJ And Anand Byrareddy, JJ. For the Appellant : Mr. Y. V. Raviraj, Adv. For the Respondent : Mr. Anoop G. Deshpande, Adv. JUDGMENT These appeals by the revenue are against the judgment and order dated September 30, 2013, passed by the Income-Tax Appellate Tribunal, C Bench, Bengaluru, affirming the order dated July 29, 2011, passed by the Commissioner of Income-tax (Appeals), .....

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venue took the matter before the Income-tax Appellate Tribunal, but the attempt of the revenue was abortive. 4. The first issue involved in these appeals is if on the payment made against the supply of materials included in composite contracts for executing Turn Key Projects, provisions under Section 194C of the Income-Tax Act, 1961 (for short, 'the Act') would attract or not. 5. The other issue is if payments made by the assessee to Bellary Computers and IT Solutions, Bellary, towards B .....

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al High Court in the case of Commissioner of Income-tax and others vs. Karnataka Power Transmission Corporation Limited, the respondent in ITA 337 of 2011. The issue was decided by a Division Bench of this court on March 15, 2012. It is recorded that the decision of the coordinate Bench is also binding on this Bench. 7. We are, also, of the opinion that the clauses of the contract particularly, clause 3.5 of the contract agreement, make it clear that three separate contracts have been entered in .....

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