2012 (3) TMI 194

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....EMENT   1. The disputes, in all these matters, are identical. We, accordingly, pass the following order, which shall apply to all these matters.   2. In terms of Section 194C of the Income Tax Act, any person responsible for paying any sum to any resident for carrying out any work in pursuance of a contract between the contractor and the said person shall, at the time of credit of such....

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....er some time of such deduction. In consequence thereof the Income Tax Officer assessed liability of the appellants to pay interest thereon. Appellants took the matter before the Commissioner of Income Tax (Appeals) and thereupon before the Tribunal and lost before both the authorities. In the present appeals, it is the contention of the appellants that in terms of the definition of "person", as gi....