TDS not deductible as no work performed by JV: ITAT Mumbai

ACIT Vs Patel Engineering Limited (ITAT Mumbai)

ITAT Mumbai held that provisions of chapter XVII is not applicable since no work is performed by JV hence no TDS was allowable to be deducted. Accordingly, order of CIT(A) confirmed.

Facts- The assessee is a company and is engaged into the business of execution of civil contracts, construction of roads, toll-ways, bridges, railway tracks, hydroelectric power projects and other infrastructure projects. The assessee is also engaged in the business of real estate development.

During the course of a survey,

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