2013 (11) TMI 373

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....Harmony Travels and is a contractor who provides vehicles with drivers to third parties. The respondent assessee had filed return of assessment year 2008-09 declaring income of Rs.5,93,390/-. No substantial addition to the income was made except an ad hoc addition of Rs.5,042/- on account of disallowance towards personal telephone expenses. 2. However, Section 40(a)(ia) was invoked by the asses....

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....by the Contractor with labour. Labour is the essential component of a work/ contract under Section 194C(2) of the Act. The expression ?Work? defined in Explanation 3 refers to carriage of goods and passengers by any mode of transport other than railways. Taking a vehicle/taxi, without driver and fuel is not covered. The stand of the assessee which has been accepted by the Tribunal is that the resp....

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....ort of the findings that the drivers and fuel etc. were paid or provided by the taxi owners and not by the respondent assessee. 6. The contention has to be rejected as the agreement between the respondent assessee and third parties as quoted by the Commissioner (Appeals) refers to various additional charges which have to be paid to the respondent assessee towards air conditioning charges, extra....