9911796707
TMI Blog2010 (12) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee on account of hiring charges of buses cannot be a payment by a contractor to a sub-contractor - Since in the present case, the payments in question are not to subcontractor, this proviso is not applicable and hence, as per the provisions of sec. 194C, the assessee was not required to deduct TDS from these payments and hence, the provisions of sec. 40(a)(ia) are not applicable for these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from the AY 2008-09 ignoring the fact that the provisions were very much applicable for the AY 2006-07. 3. Brief facts are that it is noted by the AO in the assessment order that the assessee has made payment of Rs.39,14,620/- to fourteen parties on account of bus hiring charges. It is also noted by the AO that the assessee has not deducted TDS from this payment and hence, deducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the relevant point of time. It has been noted by the CIT(A) in para no. 3.6.3 of his order that the hired buses were utilized by the assessee in her own business of transporters. Nothing has been brought on record by ld. DR of the revenue to contradict this finding of the ld. CIT(A) and hence, it has to be accepted that the payment by the assessee on account of hiring charges of buses cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Hindu undivided family) responsible for paying any sum to any resident (hereafter in this section referred to as the sub-contractor) in pursuance of a contract with the sub-contractor for carrying out, or for the supply of labour for carrying out, the whole or any part of the work undertaken by the contractor or for supplying whether wholly or partly any labour which the contractor has undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced above, it is seen that this proviso is with regard to any sum credited or paid to the account of the subcontractor. Since in the present case, the payments in question are not to subcontractor, this proviso is not applicable and hence, as per the provisions of sec. 194C, the assessee was not required to deduct TDS from these payments and hence, the provisions of sec. 40(a)(ia) are not applica ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
