2012 (2) TMI 497

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....ve heard Shri Ravi Kant, Senior Advocate assisted by Shri Nikhil Kumar for the petitioner. Shri Shambhu Chopra appears for the Income Tax department. Shri Shambhu Chopra has raised a preliminary objection to the maintainability of the writ petition against a show cause notice issued by the Income Tax Officer (TDS), Agra. It is submitted by him that the petitioner can raise all the grounds, whic....

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....tation does not attract the deduction of tax under Section 194-C or Section 194-J of the Act. The GAIL has verified by way of a certificate dated 21.1.2012 that it has filed Income Tax Returns for 2008-09 and 2009-10 on taxable income which includes transportation charges charged from the customers of Agra and Firozabad region, and that in Commissioner of Income Tax (TDS) v. Krishak Bharati Cooper....