2018 (7) TMI 2032

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....ourt Government Pleader for the Revenue has relied upon the judgment of the Division Bench of this Court in the case of M/s Ciscon Project Pvt. Ltd., vs The State of Karnataka and others (STA No.100013/2015) decided on 12.12.2017, by a bench (in which one of us, Hon ble Mrs. Justice S.Sujatha is a member). He further submitted that another Writ Appeal No.2003/2016 (The Assistant Commissioner of....

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.... present respondent-M/s. S.R. Constructions and therefore the learned Tribunal has erred in allowing the appeal filed by the Sub-Contractor-assessee by the impugned order giving such credit/adjustment on the basis of TDS certificate issued in favour of Principal Contractor, even though such TDS certificate was not transferable. On the other hand, learned counsel for the respondent-assessee, Mr.....