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2017 (2) TMI 731 - ITAT VISAKHAPATNAM

2017 (2) TMI 731 - ITAT VISAKHAPATNAM - TMI - TDS under section 194C or 194-I - work over operations, transport expenses - Held that:- When this appeal came up for hearing before the Commissioner of Income Tax (Appeals), the Commissioner of Income Tax (Appeals) without adjudicating merits of the case, directed the Assessing Officer to follow the decision of the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverage (P) Ltd. (2007 (8) TMI 12 - SUPREME COURT OF INDIA ). We find that the .....

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sue afresh in accordance with law. - ITA No. 156 & 157/VIZ/2013 - Dated:- 20-1-2017 - Shri V. Durga Rao, Hon ble Judicial Member And Shri G. Manjunatha, Hon ble Accountant Member Assessee by : Shri G.V.N. Hari - Advocate & Shri E.S.H. Mohan - CA. Department by : Shri M. Bhupal Reddy - DR D ORDER Per V. Durga Rao, Judicial Member These are the appeals filed by the assessee against the common order of the Commissioner of Income Tax (Appeals)-11, Mumbai Camp at Visakhapatnam, dated 09/01/2013 f .....

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urvey, it was noticed that the assessee had made the following payments, on which TDS attracts:- a) Royalty b) Work over operations c) Transport expenses d) Repair and Maintenance e) Other contractual payments The Assessing Officer has noted from the information furnished by the assessee that the assessee did not make TDS at appropriate rates applicable on the payments made towards Work over operations‟ and Transport expenses‟. Further, the Assessing Officer has noted that on verific .....

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of agreement of each work, the details are as under:- a) Work over operation : M/s.Deep Industries Ltd., Gandhi Nagar, Gujarat b) Repair & Maintenance : Mithra Agencies, Rjy and Cummins Engineers c) Hiring of Dual Cabs : Prasad Associates, Rajahmundry d) Transportation of Crude Oil : Graduates Transport Services, Visakhapatnam. The Assessing Officer further noted that the work over operations comprises of on-site work, such as digging of wells, bores by using rigs, compression of natural gas .....

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ns carried on by the assessee, it can be said that the payments made are only towards hiring of services, machinery, plant, equipment, furniture, fittings etc. and the assessee is liable to make TDS under the provisions of section 194-I and not under the provisions of section 194C. 4. So far as transport expenses are concerned, the Assessing Officer observed that the payments are in the nature of hire payments. This scope of work is lifting and transportation of crude oil, which was condensed fr .....

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eductions under section 194C and failed to deduct tax at source under section 194-I at 11.33%. The assessee is deemed to be assessee is in default‟ in respect of such tax, hence, directed to pay tax and interest under section 201(1) as well as 201(1A) of the Act. 5. The assessee carried the matter in appeal before the Commissioner of Income Tax (Appeals) and submitted that assessee has deducted TDS correctly under section 194C of the Act and the Assessing Officer wrongly held that ONGC i.e .....

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) Ltd. v. CIT [293 ITR 226 (SC)], it is hereby held that the appellant is not liable for any demand under section 201(1) in those cases of nondeduction and sort deduction of tax at source wherever he has shown that the payee has filed the income tax return declaring the receipts from the appellant as its income and paid taxes thereon appropriately. Accordingly, he directed the Assessing Officer to examine the records of the payees with respect to filing of income tax returns showing the receipt .....

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not correct in alleging that the assessee has made short deduction and the Commissioner of Income Tax (Appeals) without adjudicating the ground raised by the assessee, by following the decision of the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverage (P) Ltd. (supra), directed the Assessing Officer to examine the returns filed by the payees and granted relief to the assessee. He further submitted that the issue involved in this appeal is whether TDS has to be deducted under s .....

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