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TMI Blog2018 (7) TMI 2032X X X X Extracts X X X X X X X X Extracts X X X X ..... e has relied upon the judgment of the Division Bench of this Court in the case of M/s Ciscon Project Pvt. Ltd., vs The State of Karnataka and others (STA No.100013/2015) decided on 12.12.2017, by a bench (in which one of us, Hon ble Mrs. Justice S.Sujatha is a member). He further submitted that another Writ Appeal No.2003/2016 (The Assistant Commissioner of Commercial Taxes and others vs. Sri. G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons and therefore the learned Tribunal has erred in allowing the appeal filed by the Sub-Contractor-assessee by the impugned order giving such credit/adjustment on the basis of TDS certificate issued in favour of Principal Contractor, even though such TDS certificate was not transferable. On the other hand, learned counsel for the respondent-assessee, Mr. Ashok G.V., relied upon the judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved in the present case is as to whether TDS collected at source by the Karnataka Housing Board from the payments made to the Principal Contractor-M/s M.R. Protech Private Limited, can be given credit in the hands of the Sub-Contractor-M/s S.R. Constructions or not? The matter requires further consideration. Admit. Fresh notice need not be issued as parties are already served and represented. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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