2018 (1) TMI 757 - HC - Income Tax

Appeals are admitted on the following substantial questions of law - (1) Whether in the facts and the circumstances of the case, and in law, the Tribunal was justified in deleting the disallowance made by the AO on account of non-deduction of TDS without appreciation of the fact that the payments were made to labour contractor, hence the AO has rightly disallowed u/s.40(a)(ia) ? (2) Whether in the facts and the circumstances of the case, and in law, the Tribunal has failed to appreciate that the assessee was under the statutory obligation as per the provision of section 194C to deduct tax at source towards the payments made to labour sub-contractor on account of labour charges ?

Summary

The High Court of Bombay heard appeals related to Assessment Years 2004-2011. The substantial questions of law included the justification for deleting disallowance of TDS and the obligation to deduct tax at source for payments to labor contractors. The Registry was directed to provide a copy of the order to the Tribunal. Ms. Sathe, counsel for the Respondent, waived service in all petitions. The case was to be heard along with other Income Tax Appeals.