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The Commissioner of Income Tax (TDS) , Chandigarh Versus General Manager, Haryana Roadways, Hisar

2016 (1) TMI 371 - PUNJAB AND HARYANA HIGH COURT

Tds u/s 194C - failure to deduct tds - contract with Haryana Roadways Engineering Corporation Ltd. for fabrication of bodies of buses - demand created by the A.O. u/s 201(1) and 201 (1A) - Held that:- As decided in Commissioner of Income Tax (TDS), Chandigarh v. General Manager, Haryana Roadways, Hisar [2010 (4) TMI 295 - PUNJAB & HARYANA HIGH COURT] from the categorical findings, it is evident that Haryana Roadways did not purchase any bus chassis and, therefore, there was no question of any co .....

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l or State Government etc. In the present case there is no such contract for carrying out any contract nor the expression 'Contractor' could be imputed to any one of the parties. These appeals are wholly without merit and the same are dismissed - Decided in favour of assessee - ITA No. 18 of 2010 (O&M) - Dated:- 5-12-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Yogesh Putney, Advocate For The Respondent : Mr. Rajiv Sharma, Advocate AJAY KUMAR MITTAL, J. 1. This .....

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as the Tribunal ) in ITA No. 869/Del/2009 for the assessment year 2006-07, claiming the following substantial questions of law:- 1) Whether on the facts and in the circumstances of the case, the Ld. ITAT was right in law in upholding the order of the CIT(A), deleting the demand created by the A.O. u/s 201(1) and 201 (1A) of the Income Tax Act, 1961 as the assessee failed to deduct tax at source as per the provisions of section 194C of the Act? 2) Whether on the facts and in the circumstances of .....

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bodies of buses and had failed to deduct tax at source under Section 194C of the Act. The assessee had paid an amount of ₹ 1,96,03,989/- for the Financial Year 2005-06 relevant to the assessment year 2006-07 as fabrication charges without deducting tax at source at the rate of 2% plus cess under Section 194C of the Act. The Income Tax Officer (TDS) vide order dated 29.8.2008 (Annexure A-1) under Section 201(1)/201(1A) of the Act finding the assessee in default qua tax deductible, created a .....

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80/RTK/08-09) in the case of G.M. Haryana Roadways, Jhajjar. Against the order, Annexure A-2, the revenue filed an appeal before the Tribunal. The Tribunal vide order dated 27.5.2009 (Annexure A-3) dismissed the appeal of the revenue following its own order dated 22.7.2008 (ITA Nos. 1001 and 1002/CHD/2007) for the assessment years 2004-05 and 2005- 06. Hence, the present appeals by the revenue. 4. We have heard learned counsel for the parties. 5. The aforesaid issue in the case of the assessee i .....

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