TaxTMI 
TaxTMI 
2016 (11) TMI 879
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....2006-07. Shri Dular Chand Mondal Ld. Departmental Representative appeared on behalf of Revenue and Shri Soumitra Choudhury, Ld. advocate appeared on behalf of assessee. 2. At the threshold it was noted that there is a delay of 28 days in filing the appeal by the Revenue. The Revenue has filed condonation petition in this regard stating the reason that the delay is occurred due to pendency of work load. Ld. AR for assessee raised no objection for condonation considering the delay. This, in our considered opinion and on the facts and circumstances of the case, the delay deserves to be considered. Accordingly we condone the delay and proceed to hearing the appeal. 3. Solitary interconnected issue raised by Revenue is that Ld. CIT(A) erred i....
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....rs. Considering the facts and circumstances, Ld. CIT(A) deleted the addition made by AO by observing as under:- "8. However, in the light of the remand report of the AO, which is reproduced above, it is found that the payments made on account of labaour charges were passed muster through PF & ESI account duly confirmed by the appropriate authority. I have also gone through the different stats of labour charges, pay structure of the labourers, labour-wise details of deduction of PF & ESI for several months etc. on perusal of these evidence and considering the remand report of the AO stating that deductions of PF & ESI have been duly verified from the PF. Authority, I am of the considered view that the appellant's case falls under the purvi....
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.... the payment of wages to the labourers as subject to the provisions of section 194C of the Act. But the assessee claims that the labourers are the employees of it and therefore they are governed by the provisions of section 192 of the Act i.e. salary to the employees. Accordingly the ld. CIT(A) has given the relief to the assessee for not deducting the TDS on the payment of wages to the labourers under section 194C of the Act. Now the issue before us arises so as to whether the labourers to whom the payments are being made are the employees of the assessee. We find that as per the provisions of section 17(1) of the Act salary includes wages and therefore conceptually there is no difference between salary & wages. Wages are treated just like....