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TMI Blog2018 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... , Sr.Adv. Ms. Smita Das De, Adv. For The Respondent : Mr. J.P. Khaitan, Sr, Adv. Mr. P. Bag, Adv. Mr. S. Biswas, Adv. ORDER The Court:-We have heard Mr.Ghoshal, learned senior Counsel for the Revenue. He has pressed two points in formulating substantial questions of law for admission of this appeal. This relates to tax deduction at source under Section 194C of the Income Tax Act, 1961 in payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... careful consideration to the rival submissions. It is clear from the order of Tariff Regulatory Commission that the amount in question is not in the nature of transmission charges. Therefore the very basis on which the AO proceeded to make the disallowance by holding that the payment in question was liable to TDS u/s 194C of the Act was erroneous. Once it is held that the provision of section 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue in favour of the assessee therein. We do not find any reason to take a different view in this appeal and confirm the decision of the tribunal on this point. On the question of depreciation, both the Commissioner and the Tribunal came to concurrent finding that the structures of the assessee ought to be treated as purely temporary erections such as wooden structures. The Commissioner, in h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng sheds made out of wood with asbestos roof constructed for facilitating thet transmission works of the assessee. This finding of CIT(A) has not been contested as incorrect by the revenue. The fact that WBSEB and WBSEDCL had claimed depreciation at 10% on these temporary structures cannot be the basis to disallow a legitimate claim of depreciation at 100% on temporary structures which is otherwis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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