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PR. COMMISSIONER OF INCOME TAX-6 Versus HAKMICHAND D AND SONS

2017 (10) TMI 484 - GUJARAT HIGH COURT

TDS u/s 194C OR 194J - payments made by the assessee to IRCTC - non deduction of tds - disallowance under section 40(a)(ia) - whether IRCTC was not Government and that the payment was made to a contractor and therefore required deduction of tax at source in view of section 194C? - Held that:- The assessee was granted a contract by IRCTC for providing catering service for which the assessee would make payment in the nature of licence fee. According to the Revenue, on such payments, the assessee h .....

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se of a payment being made by a contractor to a contractee and not vice-versa. In the present case, the payment of licence fee was made by the contractee to the contractor and therefore section 194C of the Act would not apply. - In that view of the matter, we see no reason to interfere. However, this may not be seen as our confirmation of the Tribunal’s view that IRCTC was a government body and therefore also requirement of deducting tax at source did not arise or that proviso to sub-section .....

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ue has filed these tax appeals raising the following question for our consideration: Whether the Appellate Tribunal erred in law and facts in following its order for the assessment year 2006-07 to 2007-08 and 2009-10 and quashed reassessment order passed under section 143(3) read with section 263 of the Income Tax Act, 1961? 2. The issue pertains to assessment year 2008-09. The question debated before the Tribunal was of disallowance under section 40(a)(ia) of the Act on the payments made by the .....

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t IRCTC was a government body. The Tribunal also applied the proviso to sub-section (1) of section 201 which was introduced in the statute subsequently. 4. Having heard learned advocates for the parties, what emerges from the record is that the assessee was granted a contract by IRCTC for providing catering service for which the assessee would make payment in the nature of licence fee. According to the Revenue, on such payments, the assessee had to deduct tax at source which admittedly the asses .....

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