Violation of provisions of Provident Fund Act is no ground to determine TDS liability u/s. 194C

IN THE ITAT KOLKATA BENCH ‘B’ Deputy Commissioner of Income-tax, Circle-51, Kolkata versus Arjun Bhowmick IT APPEAL NO. 1071 (KOL.) OF 2010 [ASSESSMENT YEAR 2006-07] JULY 3, 2012 ORDER George Mathan, Judicial Member – This is an appeal filed by the Revenue against the order of ld. Commissioner of Income Tax (Appeals)-XXXII, Kolkata in Appeal No. 126/CIT(A)-XXXII/Cir-51/08-09/Kol.dated 22.01.2010, for the assessment year 2006-07. 2. In Revenue’s appeal, the revenue has raised the following grounds:- “(1)  In the facts and circumstances of the case...