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TMI Blog2015 (9) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... also has a separate unit known as unit No.2 which has a separate TAN and PAN and assessment for this unit is also done separately and for this unit a worthy contract was entered into with Koppern Germany for supply, purchase and installation of certain machinery i.e. a composite works contract. The Assessing Officer in his remand note has admitted this position and the order passed by the Commissioner Appeals these aspects have been taken note of and it is specifically held that the contract on the basis of which the AO made the addition by treating the appellant company in default is for unit No.2 and not for unit No.1. If that be the factual position, its clear that for unit No.1 the contract in question for which addition has been m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenging the same appeals were filed before the Commissioner Income Tax Appeal. The Commissioner Income Tax Appeal vide his order dated 19/12/2011 came to the conclusion that the assessee was not liable to deduct TDS and therefore, deleted the addition. Appeal was partly allowed on various other grounds. Further appeal filed by the revenue having also being dismissed by ITAT, Jabalpur by the impugned order passed on 28/03/2014 this appeal by the revenue. It is the case of the revenue that as the contract in question is a composite contract in the nature of a works contract, the deduction under Section 201(1) and 201 (1A) was required and as the addition made on account of such statutory violation has been deleted by the appellate authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of this admitted factual position no question of law arises for consideration as the purchase in question made is beyond the purview of the deductions. As contemplated under Section 195(2) of the Income Tax Act as is laid down by the Supreme Court in the case of GE India Technology (Supra). 4. We have considered the rival contentions and on going through the reply filed the respondent so also the material on record, we find that an agreement was entered into by the assessee for the purchase of certain items vide quotation No.210.62 dated 04/05/2006 a purchases made from M/s Marine Power International, Dubai so also various other purchase contract similar in nature. This was not a composite contract, it was a simple purchase co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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