2018 (12) TMI 1335 - HC - Income Tax

Income Tax Appeals are admitted for consideration of following substantial questions of law - (i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the assessee was not liable to deduct tax at source, particularly as the assessee steps into the shoes of its client while executing the contract and therefore, the assessee becomes a person responsible for the deduction of TDS? (ii) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in not upholding the order of the assessing officer that tax was deductible at source by the assessee from the above payments under Section 194C of the Act?

Summary

The Bombay High Court heard appeals related to Assessment Years 2008-09 to 2010-12. The substantial questions of law included whether the assessee was liable to deduct tax at source and if tax was deductible under Section 194C of the Act. The Registry was directed to communicate the order to the Tribunal for further proceedings. The respondent's counsel waived service.