2010 (4) TMI 1109

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....dicial 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 ₹ 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 the assessee to have been filed with ITO, Ward....

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....arned 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 Representatives of the parties. We consider it prudent t....

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.... 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 furnishing form no. 15J with required detail....