2013 (6) TMI 757

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ENGUPTA This appeal is sought to be admitted against the impugned judgment and order of the learned Tribunal, in relation to assessment year 2006-2007, on the following suggested questions of law: i. In the facts and circumstances of the case, whether the Hon'ble Tribunal (ITAT) is correct in law in upholding the orders of the learned Commissioner of Income Tax (Appeals) in deleting th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....han by Railways? iii. Whether the Hon'ble Tribunal is correct in law in holding that Section 194C(1) of the Act shall not apply, when the respondent - assessee merely hired lorries which do not fall in the category of 'carrying out any work' under the said provisions? In this case, the learned Tribunal factually found that the assessee had engaged certain lorry owners from open market ....