2015 (10) TMI 1423

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.... G D Agrawal, Vice President These are the appeals filed by the Revenue against two separate orders of the Commissioner of Income Tax (Appeals)-XXI, Ahmedabad, both dated 15.10.2010 for Assessment Years 2008-09. 2. The only ground raised in these two appeals by the Revenue reads as under:- ITA No.105/Ahd/2011 The Ld. CIT(A) erred in law as well as on facts of the case in deleting the o....

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....ges and payable to Government of Gujarat. Therefore, on these payments no tax was required to be deducted being payment to Government. Therefore, the controversy raised in the Revenue's appeal whether the tax was required to be deducted u/s 194J or 194I is irrelevant. He submitted that the additional evidences are to establish the point that there was no liability of the assessee to deduct the tax....