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Sub Contractor not responsible for TDS u/s 194C(2)
Case Law Details
- Case Name
- Prashant H. Shah Vs Assistant Commissioner of Income-tax (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- ITAT Ahmedabad
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ITAT AHMEDABAD
Prashant H. Shah
v.
Assistant Commissioner of Income-tax
IT APPEAL NO. 17 (AHD.) OF 2011 – ASSESSMENT YEAR 2007-08
Date of Pronouncement – JULY 8, 2011
ORDER
Mukul Kr. Shrawat, Judicial Member –
This is an appeal at the behest of the Assessee which has emanated from the order of the Learned CIT(Appeals)-II, Surat dated 19/10/2010 passed for Assessment Year 2007-08. Grounds raised are hereby decided as follows:
2. Ground No. 1 reads as under:
1. On the facts and in circumstances of the case as well as law on the subject, the learned Commissione...
“A” has got work worth Rs.100 cr from Government and in turn he has given the entire work to “B” on back to back basis. In “A” books no turn over booked and in his Income Tax return “A” has not claimed TDS. In this case “B” can claim the TDS on behalf of “A” as the entire work was done by “B” only on B2B basis.