Section 194C – Supervising construction work not liable to TDS

IN THE ITAT AGRA BENCH Radheyshyam Bhakar & Co. v. Income-tax Officer (TDS), Gwalior IT APPEAL NO. 287 (AGRA) OF 2011 [ASSESSMENT YEAR 2008-09] JUNE 22, 2012 ORDER Bhavnesh Saini, Judicial Member This appeal by the assessee is directed against the order of the ld. CIT(A), Gwalior dated 30.06.2011 for the assessment year 2008-09 on the following grounds :- “1.  On the facts and in the circumstances of the case, the learned Commissioner of Income Tax (Appeals) erred in law and on facts in upholding & confirming Assessing Officer’s order that payment made for...