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TMI Blog2014 (8) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... 194C of the Act was attracted - the assessee had correctly deducted tax at source u/s 194C of the Act – Decided against Revenue. - Income Tax Appeal No. - 642 of 2012, Income Tax Appeal No.-643 of 2012 - - - Dated:- 11-8-2014 - Hon'ble Dr. Dhananjaya Yeshwant Chandrachud,CJ And Hon'ble Dilip Gupta,JJ. For the Appellant : Shambhu Chopra For the Respondent : Krishna Agrawal ORDER These appeals by the Revenue under Section 260 of the Income Tax Act, 1961 arise from a decision of the Income Tax Appellate Tribunal dated 4 November 2011. The assessment years to which the appeals relate are Assessment Years 2008-09 and 2009-10. The appeals have been admitted on the following substantial questions of law:- 1. Whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apeejay School Campus) has been disposed by a judgment delivered today. All the learned counsel appearing on behalf of the parties have been heard on the common issue of law when the main appeal was heard. In the present case, the provisions of the contract between the assessee and the contractor have been adverted to in the order of the CIT (A). The salient aspects are as follows:- a) Control and possession of the buses used for pick-up and drop facilities always remains with the transport contractors. Drivers driving the buses along with the helper are under the employment of the contractor and all statutory liability under Labour Laws and other related laws with regard to driver and helper vests on the contractor. (b) Vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt operator for carrying out the work of pick-up and drop of employees of the company are free between 6 AM to 11 AM and 2 PM to 7 PM and accordingly these are used by the transport operators for their other business activities like school duties etc. On Sunday other holidays buses so employed are used by the transport contractor for other earnings by way of employing for picnic and tourist purposes. This fact is evident from the letters of transport operators where it is specifically stated that buses are not exclusively reserved for the company but during off-hours/days these are being employed for other activities to earn income. The CIT (A) dismissed the appeals filed by the assessee against the order of the Assessing Officer unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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