2010 (3) TMI 1211

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..... JUDGMENT The revenue has come up in this appeal challenging the orders passed by the income Tax Appellate Tribunal Bangalore in ITA No. 629/Bang/2004 dated 17.3.2006 raising the following substantial questions of law. 1. Whether the Tribunal was correct in holding that the contract contemplating deduction of tax at source entered into between the assessee and Mr. Lakshman to purchase .....

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..... me Tax and the Tribunal was whether if the assessee has agreed to purchase the sites from a vendor if any sale consideration is paid on installment basis, the assessee is required to deduct the tax at source or not. When the assessee is only a purchaser if any advance sale consideration is paid the assessee has no business to deduct the tax at source as it is for the seller of the sites to pay the .....

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