2017 (3) TMI 877

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.... For the Respondent : Namit Sharma ORDER 1. Heard Sri Alok Mathur, learned counsel for appellant and perused the record. 2. This appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961") has arisen from judgment and order dated 09.08.2011 passed by Income Tax Appellate Tribunal, Lucknow Bench 'B', Lucknow (hereinafter referred to as the "Trib....

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....site staff etc. was to be provided by lender but hirer was to make payment of only hire charges. Construing aforesaid agreement Tribunal in para 16.1 has observed as under: "16.1 From the above provisions it is clear that the said provisions are applicable when the contract is entered into (i) for carrying out any work and (ii) for supply of labour to carry out any work. Therefore, the ma....

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.... disallowance was called for u/s 40(a)(ia) of the I.T. Act." 5. It also relied on Madras High Court's decision in CIT Vs. Poompuhar Shipping Corporation Ltd., 2006(282) ITR 3 wherein Court had said: "Under section 194C of the Income-tax Act, 1961, the tax is to be deducted when a contract is entered into for carrying out any work in pursuance of a contract between the contractor an....