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2016 (8) TMI 77 - ANDHRA PRADESH HIGH COURT

2016 (8) TMI 77 - ANDHRA PRADESH HIGH COURT - TMI - TDS u/s 194C OR 194J - operation and maintenance charges and repairs for maintenance of plant and machinery - Held that:- The primary distinction between a payment made under Section 194C and a payment made under Section 194J is that the former arises out of a contract for carrying out certain items of work while the latter arises out of services rendered. In the case on hand, even according to the Assessing Officer, the contract was for operat .....

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.160 of 2016 - Dated:- 18-7-2016 - V. Ramasubramanian And Mrs Anis, JJ. For the Petitioner : Sri K. Raji Reddy JUDGMENT ( Per Hon ble Sri Justice V. Ramasubramanian ) This appeal is by the Revenue under Section 260A of the Income Tax Act, 1961. Heard Mr. K. Rajireddy, learned Senior Standing Counsel for the Income Tax Department. The respondent/assessee, is engaged in the business of generation and sale of power. During the assessment year 2007-08, the assessee debited its Profit & Loss Acco .....

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der Section 194J instead of Section 194C. Therefore, a notice under Section 154 was issued. Thereafter, an order was passed under Section 201 and Section 201 (1A) on 31.03.2011. The said order became the subject matter of an appeal before the CIT (Appeals) in ITA No.0421/CIT(A)-8,Hyd/2011-12. The Commissioner allowed the appeal by an order dated 24.03.2015. The same was confirmed by the Income Tax Appellate Tribunal by an order dated 18.09.2015 passed in I.T.A.No.674/HYD/2015. It is against the .....

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the Assessing Officer proceeded on the footing that there are different types of payments, which are specific and distinctive from each other, under the said contract. Hence the Assessing Officer concluded that all the payments made cannot be termed as a comprehensive contract for works. The Assessing Officer also went on the basis of the fact that the service tax was paid. Therefore, he concluded that Section 194J was attracted. But unfortunately, the Assessing Officer failed to appreciate the .....

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