TaxTMI 
TaxTMI 
2014 (9) TMI 520
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....m, in I.T.A.No.1902/Hyd/1994 and I.T.A.No.1903/Hyd/1994, for the assessment years 1988-89 and 1989-90 respectively. Whether on the facts and the circumstances of the case, the Tribunal is right in holding that the appellant/assessee is not entitled to the credit of tax deducted at source on the amounts paid on sub- contract works. 2) Since question of law is common to different assessment years, relating to the same assessee, it is being dealt with, in a common judgment. 3) The brief facts leading to filing the present appeals are that, the assessee was a Civil Contractor and during the assessment years 1988-89 and 1989-90, he was assessed with respect to income, arising from the works executed by himself as well as the works executed by....
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....ounsel for the revenue. 7) Facts are not in dispute. The crucial aspect of the matter is as to whether the treatment accorded to the sum of Rs. 89,032/- for the assessment year 1988-89 and Rs. 2,88,048/- for the assessment year 1989-90, as T.D.S in the assessment of the income of the assessee for the respective assessment years; is sustainable in law. The contention of the assessee is that in the proceedings for the earlier assessment years, such amounts were not treated as income, and the dispute has been settled through the orders of the Tribunal; and thus the T.D.S amounts are required to be given credit, as such. 8) On the other hand, the contention of the learned counsel for the revenue is to the effect that the disputed amounts are ....