The selecting charges were compensated without deduction of tax at source. AO was from the view that the assessee ought to have deducted tax at resource u/s 194C. The tribunal held that it absolutely was a case of mere choosing of trucks and thus, segment 194C wasn't applicable. The tribunal held as underneath:
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Accordingly it absolutely was also held that assessee was not necessary to deduct the tax at resource u/s 194C. It had been also held the amendment produced in Clarification III to section 194C was clarificatory and would utilize retrospectively.
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With due respect, it truly is submitted that AAI didn't perform any work for your airline. It had been a circumstance of mere utilization of a facility which does not fall within the scope of area 194C as held from the hon’ble Delhi HC in the case of East India Resorts(supra).
Response : Sections 194C and 194J seek advice from any sum paid out. Of course, reimbursements cannot be deducted out in the Invoice total for the goal of tax deduction at supply.
fourteen. Admittedly, the Culture does not retain any revenue. It only keep as nominal sum as "parchi prices" that's utilized for Conference the administrative expenses with the society. There isn't a dispute with the submission which the Culture has an unbiased legal status and is additionally contractor within the which means of s. 194C. It is additionally not disputed that the members Have a very independent status but there is no sub-deal involving the society as well as members.
Prior to and once the insertion of area 194I, disputes have arisen on The difficulty whether or not mere selecting of motor vehicle would drop within the ambit of part 194C. The judicial perspective is that mere hiring of automobile would not drop within the ambit of area 194C.
“It's obvious that Linked Cement Co. Ltd.'s circumstance  201 ITR 435 (SC), wasn't in regard of transport contracts. The controversy therein was deduction of tax at supply from payments manufactured for loading and unloading of goods. check here The dilemma if the expression "finishing up any work" would include therein carrying of the products or not, was not in challenge in Related Cement Co.
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In the event the companies with the electrician are furnished by a contractor, whether or not the provisions of part 194C or 194J would be applicable ?
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