TMI Blog2016 (2) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITA No. 3993 to 3995/Mum/2014 - - - Dated:- 3-2-2016 - B. R. Baskaran AM And Sandeep Gosain, JM For the Appellant : Shri Uday B Jakke For the Respondent : Shri V G Ginde ORDER Per Sadeep Gosain, JM These three appeals are filed by the Revenue challenging the common order dated 12.3.2014 passed by the ld.CIT(A)-14, Mumbai for the assessment years 2003-04 to 2005-06. Since issue urged in these appeals are common, therefore, these appeals were heard together and for the sake of convenience, are being dispose of by this consolidated order. 2. Since issue and facts for all the appeals are common, for the sake of brevity we are dealing with the appeal pertaining to assessment year 2003-04 to avoid repetition of amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me here. The AO did not favour the assessee and held that the assessee committed fault u/s 201(1) of the Act. Therefore, the AO did not allow the claim of the assessee. Aggrieved, the assessee filed appeal before the ld.CIT(A). 4. Before the ld.CIT(A), the assessee submitted that it had made payment to purchase goods from the manufactures according to their requirement. The manufacturers have not extended any services to the assessee therefore it is not in violation of provisions of section 194C of the Act. The assessee submitted before the ld. CIT(A) that the recipient of the payment has paid the taxes on its receipts and they have filed return of income showing receipts accordingly. With regard to the interest issue, the assessee submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on this payment. The Hon'ble Supreme Court also made clear that for purchasing of goods no TDS is to be deduced as held in CIT V/s Silver Oak Laboratories Pvt. Ltd (supra) as under : On examining the terms and conditions and also on examination of the invoices, purchase orders as well as the challans indicating payment of excise duty, we are of the view that there is no material on record to indicate that the transaction in question is a contract for carrying out works . Hence, Section 194C of the Income Tax Act, 1961, ['Act', for short] is not attracted. Our attention, in fact, is invited to the amendment in Section 194C of the Act vide Finance (No.2) Act, 2009, with effect from 1st October, 2009, which defines work ..... X X X X Extracts X X X X X X X X Extracts X X X X
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