TMI Blog2011 (11) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Since the issue involved in both these appeals and the grounds raised therein are identical, therefore, for the sake of convenience, grounds raised in appeal No. 52/Agra/2011 are reproduced as under : 1.1 . The CIT(A) has erred on facts and in law in canceling the order dated 13.01.2009 passed by the ITO (TDS) Survey), Aligarh and in directing that provisions contained in section 194C is applicable on the payment made by IPSRTC for hiring of buses, ignoring the fact of the case that the deductor company is liable to deduct the tax u/s. 194 I w.e.f. 01.06.2007. 1.2. In directing so, CIT(A) has failed to appreciate the following : i). The payment was made essentially for hiring of buses which were given in exclusive possession ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue in dispute in both the appeals has already been adjudicated and decided by this Bench in favour of the assessee in assessee s own case in ITA Nos.106 107/Agra/2010 for A.Y. 2009-09 2007-08 vide order dated 18th August, 2011, copy of which has also been filed which is at pages 167 to 171 of the paper book filed by the assessee. He requested that the present appeals filed by the Revenue may be dismissed. 3. The ld. DR relied upon the order passed by the Assessing Officer. 4. After hearing the both parties and perusing the orders passed by the Revenue Authorities on the issue in dispute, especially, the order passed by this Bench, as pointed out by the ld. counsel for the assessee, we are of the considered opinion that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Explanation III : For the purposes of this section, the express work shall also include (a) advertising; (b) broadcasting and telecasting including production programmes for such broadcasting or telecasting; (c) carriage of goods and passengers by any mode of transport other than by Railways; (d) catering. 5.1 The carriage of goods and passengers by any mode of transport finds place in Section 194C only and not in section 194I of the Act. There is nothing in Section 194-I with regard to deduction of tax on transport contracts. Therefore, provisions specifically providing for deduction of tax at source on carriage of goods and passengers by any mode of transport find place in Section 194C and not in Section 194-I of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the ITO, TDS is not justified to include the said contract under section 194-I of the Act and therefore, the assessee cannot be held in default under Section 201(1)/201(1A)/206C(7) of the Act and accordingly we find no infirmity in the order of the ld. CIT(A), who has correctly cancelled the order of the ITO, TDS dated 3.9.2009. Thus, grounds No. 1 to 8 of the Revenue are dismissed. 5. A co-ordinate Bench has already taken a decision in the matter and, therefore, judicial discipline demands that we follow the decision. Therefore, respectfully following the decision, it is held that the assessee was liable to deduct tax on the payments made to various contractors u/s. 194C only, and that the provision contained in section 194-I is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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