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TMI Blog2019 (8) TMI 1627X X X X Extracts X X X X X X X X Extracts X X X X ..... in the circumstances of the case and in law, the learned CIT(A) has erred in law in deleting the disallowance u/s 194C for non-deduction of TDS of Rs. 2,78,67,446/- 3. The appellant craves leave to add, to alter, or amend any ground(s) of the appeal raised above at the time of hearing. 2. Briefly stated facts of the case are that the assessee, a domestic company, is engaged in the business of running restaurants by the name of 'Zen and Tao' in Cannaught place, which sell primarily Chinese food, beverages and liquor. The assessee company outsourced its Chinese kitchen to another entity called 'Dawa Enterprises'. For the year under consideration i.e. assessment year 2012-13, the assessee filed return of income on 29/09/2012 declaring tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... veals that the agreement is in the nature of food supply agreement and the supplier M/s Dawa Enterprises is to supply food for which as per the terms of the agreement, the supplier is not only required to get the raw materials but also the kitchen along with well trained and specialized cook, helpers, sweepers, masalchies, Security guards etc. As per the agreement the suppliers will be liable to pay VAT on the food so supplied to the authorities concerned. The suppliers are also liable for any deficiencies found in any food sample by the PFA Act Authorities. Moreover perusal of the Tax Invoice of the supplier shows that they have billed the appellant in respect of cooked items of food such as Dimsum, Prawn, Fish, Lamb, Soup, Salad, Dessert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal(supra) is reproduced as under: "5. After hearing both the parties and on perusal of the impugned order, we find that from 13.07.2008 the assessee had entered into an agreement viz, "Food Supply Arrangement' with M/s. Zen Chinese Food whereas assessee was the owner of the restaurant and M/s. Zen Chinese Food was only a supplier. The relevant terms of the contract has already been incorporated above from which it can be seen that it is purely a supply arrangement and there is nothing to interfere that there is any kind of works contract. Whereas it is not in dispute that the supplier was procuring the equipments as well as raw materials and supplying a Chinese food to the assessee, then such a supply agreement cannot comes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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