TMI Blog2018 (7) TMI 2032X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate: Ashok G V P E Umesh Order in STRP 23/2017 Learned High Court Government Pleader for the Revenue 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). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Private Limited cannot be given credit/adjusted against the tax liability of the Sub-Contractor, the present respondent-M/s. S.R. Constructions 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 cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 12-A of the Act cannot be made and the Court directed the refund of the such tax collected under Section 12-A of the Act. The question involved 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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