2011 (3) TMI 1017

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....ppellant.   ADARSH KUMAR GOEL, J.   1. This order will dispose of I.T.A. Nos.865 and 866 of 2010 which are said to involve the same issue.   2. I.T.A. No.865 of 2010 has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, Chandigarh dated 31.3.2010 in ITA No.866/CHD/2009....

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....o-op. Society (2009) 31 DTR 49, when the said decision has not attained finality and filing of a Special Leave Petition (SLP) challenging the said order has already been approved by the Central Board of Director Taxes (CBDT) in consultation with the Ministry of Law (MOL)."   2. The assessee is a truck operators union for procuring contracts for its members. During the assessment of its inc....

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....tors as its members in order to obtain bigger contracts through it. It is, of course, entitled to booking charges received which constitute its main income and the main function of the assessee was to arrange contracts from different agencies for its member truck operators which were factually and collectively performed by such members. The freight received from the parties concerned belonged to t....

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....the revenue fairly states and we are also of the same view that Section 194C(2) of the Act had no application in the circumstances of the case when the union was merely acting in representative capacity and there was no separate contract between the union and its members for performance of the work as required for applicability of Section 194C(2) of the Act. In such circumstances, Section 40(a)(ia....