2013 (6) TMI 757

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..... ht to be admitted against the impugned judgment and order of the learned Tribunal, in relation to assessment year 2006-2007, on the following suggested questions of law: i. In the facts and circumstances of the case, whether the Hon'ble Tribunal (ITAT) is correct in law in upholding the orders of the learned Commissioner of Income Tax (Appeals) in deleting the disallowance made by the Assessing .....

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..... e Tribunal is correct in law in holding that Section 194C(1) of the Act shall not apply, when the respondent - assessee merely hired lorries which do not fall in the category of 'carrying out any work' under the said provisions? In this case, the learned Tribunal factually found that the assessee had engaged certain lorry owners from open market for execution of the contract undertaken by it for .....

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..... time, energy and also by taking the risks associated with the main contract. When the factual position is such as above, non-application of law would automatically follows. The learned Tribunal has correctly did not apply the provisions of Section 194C of the Act. We do not find any merit in this appeal and the same is accordingly dismissed. No order as to costs.
Case laws, Decisions, Judgem .....

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