2016 (1) TMI 371

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....Advocate For The Respondent : Mr. Rajiv Sharma, Advocate AJAY KUMAR MITTAL, J. 1. This order shall dispose of two appeals bearing ITA Nos. 18 and 20 of 2010 as according to learned counsel for the parties, common questions of law and facts are involved in the appeals. For brevity, the facts are being extracted from ITA No. 18 of 2010. 2. ITA No. 18 of 2010 has been filed by the revenue....

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.... goods and not a case of executing works contract ignoring the provisions of section 194C of the Income Tax Act, 1961? 3. Briefly stated, the facts necessary for adjudication of the present appeal as narrated therein may be noticed. During the year in question, the Income Tax Officer (TDS) had noticed that the assessee had entered into a contract with Haryana Roadways Engineering Corporation Lt....

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....d the appeal of the assessee following the decision of the Tribunal dated 22.7.2008 (ITA Nos. 1001 and 1002/CHD/2007) for the assessment years 2004-05 and 2005-06 and its own order dated 21.10.2008 (ITA Nos. 79 and 80/RTK/08-09) in the case of G.M. Haryana Roadways, Jhajjar. Against the order, Annexure A-2, the revenue filed an appeal before the Tribunal. The Tribunal vide order dated 27.5.2009 (A....

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....ses by the Haryana Roadways Engineering Corporation Limited to the Haryana Roadways, was liable to Sales Tax and VAT. This Court had recorded as under:- "Having heard learned counsel for the parties and perusing the paper books with their able assistance we are of the considered view that there is no merit in these appeals warranting their admission and the same are liable to be dismissed....