2010 (3) TMI 1211

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....a Adv. For the Respondent : Sri. T. N Mahadevaswamy & Sri. S. Anil  Kumar Adv. JUDGMENT The revenue has come up in this appeal challenging the orders passed by the income Tax Appellate Tribunal Bangalore in ITA No. 629/Bang/2004 dated 17.3.2006 raising the following substantial questions of law. "1. Whether the Tribunal was correct in holding that the contract contemplating ....

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....t question that fall for the consideration for the Assessing Officer as the Commissioner of Income Tax and the Tribunal was whether if the assessee has agreed to purchase the sites from a vendor if any sale consideration is paid on installment basis, the assessee is required to deduct the tax at source or not. When the assessee is only a purchaser if any advance sale consideration is paid the asse....