Contractor to deduct TDS u/s. 194C on work he got done from sub-contractor even if sub-contractor raises bill directly in the name of party

IN THE ITAT MUMBAI BENCH ‘D’ Ratan J Batliboi V/s. Assistant Commissioner of Income-tax, 16(1), Mumbai IT APPEAL NO. 298 (MUM.) OF 2012 [ASSESSMENT YEAR 2007-08] JUNE 22, 2012 ORDER Amit Shukla, Judicial Member This appeal has been filed by the assessee against the order dated 28-11-2011, passed by the CIT(A)-28, Mumbai for the quantum of assessment passed under Section 143(3) for the assessment year 2007-2008. 2. As many as four grounds of appeal have been raised, wherein ground No.2 relating to addition on account of income from partnership firm under Section 10...