2015 (12) TMI 1714

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....the facts and in the circumstances of the case and in law, the Learned CIT(A) erred in holding that provisions of section 194I are not applicable in respect of Crane hire charges without appreciating the facts that as per the amended provisions of section 194I w.e.f. 13.07.2006, the rent in respect of machinery, plant or equipment etc. were brought into the ambit of section 194I. 2) The appellant craves leave to amend or alter the ground of appeal or add a new ground which may be necessary at the time of the hearing of the case thereafter. 3) The order of the Learned CIT(A) being erroneous be set aside and A.O's order restored on this issue. 3. The learned Authorized Representative for the assessee at the outset pointed....

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....t at Rs. 5,68,437/- and interest under section under section 201(1A) of the Act at Rs. 3,06,956/- relating to financial year 2006-07 in respect of all defaults and similar demand under section 201(1) of the Act in respect of financial year 2007-08. However, the present appeal is in relation to financial year 2006-07, hence reference is made to the demand raised for the present assessment year. 5. The CIT(A) noted that in respect of crane hire charges, the demand was raised under section 201(1) and 201(1A) of the Act by applying the provisions of section 194I of the Act instead of section 194C of the Act applied by the assessee. The assessee had deducted tax at source @ 2% in respect of crane hire charges. However, in view of the amendmen....