Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

The Commissioner of Income Tax, The Deputy Commissioner of Income Tax (TDS) Versus The Executive Engineer O And M Division, (Gescom) , Hospet

2015 (8) TMI 1042 - KARNATAKA HIGH COURT

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 supply of materials for carrying out the work. It is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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, Section 194J is not attracted. The demand towards t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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), Navanagar, Hubli. 2. We are informed that in all .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

late 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 Bill Management Services are fees for professional .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

me-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 into, but all the separate contracts were integral .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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