2013 (6) TMI 99

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.... ORDER Heard Sri R.K. Upadhyay, learned counsel for the appellant and Sri Suyash Agarwal, learned counsel for the respondent. The present appeal has been filed under section 260-A of the Income Tax Act against the order dated 10-12-2010 passed by the Income Tax Appellate Tribunal in I.T.A.T. No. 4496 and 4497/Del/2010 relating to assessment year 2009-10 and 2010-11. The background fact....

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....een framed :- 1.Whether on the facts and the circumstances of the case, the Tribunal is justified in law in confirming the order of the CIT (A) wherein the CIT(A) had come to the conclusion that the TDS on payment made for repairing of transformer was deductible only with reference to labour charges by excluding the value of material used by the contractor for carrying out the repairing of the ....

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....or specification of a customer and therefore, it does not include a contract in the nature of repairing of transformer which is admittedly not a work in the nature of manufacturing and supplying a product ? Having heard the learned counsel for the parties, we are of the opinion that the view taken by the Tribunal is perfect and justified. The Tribunal has recorded a finding that TDS was rightly....