In absence of any contract or sub-contract work by Joint Venture to its members, Section 194C not applicable

ITO Vs Shraddha & Prasad Joint Venture (ITAT Pune) This appeal preferred by the Revenue emanates from the order of the Ld. CIT(Appeal), Pune-3 dated 29.08.2017 for the assessment year 2014-15 as per the following grounds of appeal on record : “1. On the facts and circumstances of the case, the order of the Ld. CIT(A) is contrary to law and to the facts and circumstances of the case. 2. On the facts and circumstances of the case, the Ld. CIT(A) erred in holding that in absence of any contract or sub-contract work by the Joint Venture to its members, provisions of Section 194C were not app...