2010 (4) TMI 1109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R   ORDER   Shri B.R.Mittal, Judicial Member. The Department has filed this appeal for the Assessment Year 2006-07 against order of the learned Commissioner of Income-tax (Appeals) dt.27.11.2009 on the following grounds. "1) That the Ld. CIT(A) erred in law in allowing relief of Rs. 1,57,03,383/- u/s. 194C/40(a)(ia) of the l.T. Act, 1961 on the basis of Form No. 15J stated by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1. However, the learned DR conceded that the learned CIT(A) while deciding the issue called for the remand report from the Assessing Officer and the learned CIT(A) deleted the said addition made by the Assessing Officer. The learned AR of the assessee supported the order of the learned CIT(A). 3. We have considered the orders of the authorities below, and the submissions of the learned Represen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e carefully considered the above. I have also perused form 15-I, copy of form 15-J and the written submissions of the appellant. I have also perused provisions of section 194C and 40(a) of the Act. What is crucial, in my view for not deducting TDS on contract payments/Sub-contract payments, is that the payer should obtain forms 151 from the payee at the relevant time and furnish evidence either by....