2012 (1) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Accountant Member   This appeal filed by the Revenue is against the order of ld. Commissioner of Income-tax (Appeals)-XX, Kolkata dated 17.06.2011 for the assessmen year 2008-09. 2. Brief facts of the case are that in the relevant assessment year, the assessee was engaged in the business of contract works for transportation of garbage/silt/rubbish/tree leaves and branches by lorry and dumpi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erefore, made a disallowance under section 40(a)(ia) of Rs. 39,76,640/-. Ld. CIT(Appeals) deleted the disallowance¸ inter alia, observing that the Assessing Officer had brought no material on record to show that there was any oral or written contract between the assessee and the truck owners, therefore, the assessee was not liable to deduct tax under section 194C of the Act and so, the provi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kata); (ii) Rakshit Transport -vs.- ACIT in ITA No. 261/Kol./2009 (ITAT, 'A' Bench, Kolkata); (iii) M/s. Samanwaya -vs.- ACIT in ITA No. 484/Kol./2008; (iv) CIT -vs.- United Rice Land Ltd. (2008) 217 CTR (P&H) 332; (v) Mrs. Kavita Chung in ITA No. 253/Kol./2010 [124 ITD 40 (Vishakhapatnam)] The aforementioned facts have not been controverted by the Department and, therefore, in view of the de....