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TMI Blog2018 (10) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned had themselves retained all control and possession of the vehicles, tractors, bulldozer, JCD and other machineries qua sec. 194I issue. Case file makes it clear that the Assessing Officer has passed his consequential order / received on 05.10.2016 reducing the impugned demand from ₹14,03,537/- to ₹6,26,719/- only. We therefore do not see any merit in assessee’s above sole substantive grievance in these peculiar facts and circumstances. - Decided against assessee. - ITA No.2297/Kol/2016 - - - Dated:- 5-10-2018 - Shri S.S.Godara, Judicial Member And Dr. A.L. Saini, Accountant Member For The Appellant : Shri K.K. Goswami, Advocate For The Respondent : Shri A. Bhattacherjee, Addl. CIT-DR ORDER P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the subcontractors for carrying out the work undertaken by him and the assessee is solely responsible for the act committed by him and the assessee is solely responsible for the aft committed by him and the supplier of machinery vehicles are not fastened with such liability and the individual vehicle and machinery owners are simple hirer of the same and as such the Section 194C is also not applicable. Without prejudice to the above the total payment of ₹ 42,26,099/- includes ₹ 2,58,099/- which are less than ₹ 1,20,000/- in each case are not attracted to the provision of Section 194I and no TDS is required to be deducted. Without prejudice to the above the rate of 22.44% worked out for deduction of tax is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest needs to be computed. A break up has been given by the appellant vide its submission dtd. 17.07.2015 at page No.2 which is summarized as under:- Less than ₹ 1,20,000 and/or ₹ 50,000 : Rs.2,58,099/- (where no TDS u/s194I is required to be deducted without prejudice to anything else stated) Individuals : Rs.37,26,148/- Firms : ₹ 2,41,852/- Total : Rs.42,26,099/- The AO is directed to verify whether the payees are individuals in respect of payment amounting to ₹ 37,26,148/- as cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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