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2015 (9) TMI 1100 - ITAT MUMBAI

2015 (9) TMI 1100 - ITAT MUMBAI - [2015] 40 ITR (Trib) 60 (ITAT [Mum]) - Non deduction of TDS as per the provisions of section 194L/194LA - Held that:- First issue of payment of compensation vis-a-vis TDS under section 194L/194LA of the Act is concerned, the facts on the record show that to implement the scheme of the Government relating to the road widening near the railway tracks, the assessee evacuated the illegal/unauthorised persons in the form of squatters/hutments for which the assessee p .....

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of the case. We confirm the findings of the learned Commissioner of Income-tax (Appeals) on this issue. The appeal filed by the Revenue on this issue is accordingly dismissed. - Decided against revenue.

Assessing Officer has applied the provisions of section 194J whereas the assessee has deducted tax under section 194C of the Act - assessment years 2008-09 and 2009-10 - Held that:- We find that the payments have been made by the assessee only in respect of annual maintenance contrac .....

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issue is also dismissed - Decided against revenue. - I.T.A. Nos.496 to 502/Mum/2013 - Dated:- 10-4-2015 - SHRI JOGINDER SINGH AND SHRI N.K. BILLAIYA, JJ. For the Appellant : Shri S.J. Singh For the Respondent: Shri J.P. Bairagra ORDER These seven appeals by the Revenue are for the assessment years 2000-01 to 2009-10 and has common grievance for the assessment years 2000-01 to 2007-08. The grievance for the assessment years 2008-09 and 2009-10 are also similar with some additional grievance, the .....

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by the assessee for which the project affected persons have been compensated as per the Land Acquisition Act of 1894 and since the assessee has not deducted tax at source as per the provisions of section 194L/194LA, the Assessing Officer treated the assessee as the assessee-in-default and computed the demand of tax under section 201(1) and that of interest under section 201(1A) of the Act. 4. Aggrieved, the assessee carried the matter before the learned Commissioner of Income-tax (Appeals). It .....

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n to the squatters/hutments therefore there is no question of applicability of the provisions of section 194L/194LA of the Act. 4.1. After considering the facts and the submissions and the terms of agreement, the learned Commissioner of Income-tax (Appeals) was convinced that there was no payment of compensation for acquisition of any land or immovable property and accordingly deleted the demand raised by the Assessing Officer under section 201(1)/201(1A) of the Act. 5. The second issue which is .....

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rutinising the return, the Assessing Officer noticed that the assessee has made payment towards annual maintenance contract of AC and lift on which TDS has been made under section 194C of the Act whereas the Assessing Officer was of the opinion that these services fell under the category of technical services subject to TDS under section 194J of the Act and since the assessee has deducted tax under section 194C, the Assessing Officer proceeded with consequential liability under section 201(1) of .....

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s of the firm belief that such services do not constitute technical services. Further, the repairs of gadgets like ACs and lifts are also in the nature of normal repairs. To support his views, the learned Commissioner of Income-tax (Appeals) drew support from the decision of the Tribunal Ahmedabad Bench in the case of Gujarat State Electricity Corpn. Ltd. v. ITO [2004] 3 SOT 468 (Ahd) and also on the decision of the Ahmedabad Tribunal in the case of Nuclear Power Corpn. Ltd in I. T. A. Nos. 3059 .....

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nd also before the first appellate authority. 10. We have carefully perused the orders of the authorities below. In so far as the first issue of payment of compensation vis-a-vis TDS under section 194L/194LA of the Act is concerned, the facts on the record show that to implement the scheme of the Government relating to the road widening near the railway tracks, the assessee evacuated the illegal/unauthorised persons in the form of squatters/hutments for which the assessee paid certain compensati .....

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