9911796707
TMI Blog2022 (6) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the assessee. - I.T.A. No. 1488/Ahd/2016 - - - Dated:- 31-3-2022 - Smt. Annapurna Gupta, Accountant Memebr And Shri Mahavir Prasad, Judicial Memebr For the Appellant : Shri Pritesh L. Shah, A.R. For the Respondent : Shri V. K. Singh, Sr.D.R. ORDER PER MAHAVIR PRASAD, JM: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-1, Ahmedabad ( CIT(A) in short) vide Appeal No. CIT(A)-VI/ITO, Wd-1(3)/12/2014-15 Now 360/CIT(A)-1, dated 29.03.2016 arising in the assessment order dated 10.03.2014 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 254 of the Income Tax Act, 1961 (the Act) concerning AY. 2007-08. 2. The ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 194C contemplated as under: - 194C. (1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work_- (including supply of labour for carrying out any work) in pursuance of a contract between the contractor,- and- (a) the Central Government or any State Government; or (b) any local authority; or (c) any corporation established by or under a Central. State or Provincial Act; or (d) any company; -[or] [(e) any co-operative -[society; or]] -[(f) any authority, constituted in India by or under any law, engaged either for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to one per cent of such sum as incometax on income comprised therein: [Provided that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44 A B during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the subcontractor, shall be liable to deduct income-tax under this subsection.] [Explanation I.-For the purposes of sub-section (2), the expression contractor shall also include a contractor who is carryin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sums referred to in sub-section (I) or, as the case may be, subsection (2) shall be liable to deduct income-tax J-2 [under this section:] - [Provided further that no deduction shall be made under subsection (2), from the amount of any sum credited or paid or likely to be credited or paid during the previous year to the account of the sub-contractor during the course of business of plying, hiring or leasing goods carriages, on production of a declaration to the person concerned paying or crediting such sum, in the prescribed form and verified in the prescribed manner and within such time as may be prescribed, if such sub-contractor is an individual who has not owned more than two goods carriages at any time during the previous year: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it by provisions of S. 40(a)(ia)- AO made disallowance of specified amount derived from hiring charges on ground thai Assessee had not deducted tax from payrnent of specified amount derived from hiring charges- CIT(A) had upheld Order passed by AO-ITAT had deleted disallowance made by AO on grounds that work of transportation or part thereof was not assigned to Assessee -Held, entire task was assigned to Assessee by 'X' for transportation of its employees and guests and Assessee had to maintain certain number of vehicles in good working condition- Transportation was performed by contractor and was not assigned to subcontractor without prior permission af 'X'-Revenue had not brought out any material to establish that owner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
