2011 (11) TMI 11

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....USTICE HEMANT GUPTA, MR.JUSTICE G.S.SANDHAWALIA, JJ. Mr.Yogesh Putney, Advocate for the appellant.   HEMANT GUPTA J. (ORAL)   This order shall dispose of ITA Nos.832 of 2010, 833 of 2010, 834 of 2010 and 835 of 2010 arising out of order passed by Income Tax Appellate Tribunal, Delhi Bench in ITA No 4750/DEL/2009 for the assessment year 2006-07; ITA No.4751/DEL/2009 for the asses....

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....tract for erection of the transmission lines and for supply of material.   The learned Income Tax Appellate Tribunal has recorded a finding of fact that the agreement was split into two parts - one for supply of material as per the specifications and other for erection of the same. The learned Tribunal returned a finding that tax was required to be deducted only from that part of the contr....