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. O

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