2023 (11) TMI 642

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the same identical facts. Therefore, with the consent of both the parties, we proceed to hear all these appeals together and to pass a consolidated order for the sake of convenience. 3. First, we shall take up appeal in ITA No.01/NAG/2019 for A.Y. 2008-09. 4. The Revenue raised three grounds of appeal amongst which the only moot question arises for our consideration is as to whether the CIT(A) justified in deleting the addition made by the AO for violation of non-deduction of tax u/s. 194C, consequently making disallowance u/s. 40(a)(ia) of the Act. 5. We note that the assessee is an AOP and civil contractor. The assessee filed its return of income declaring a total income of Rs. 2,91,670/- which was processed u/s. 143(1) of the Act vi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rmed only to procure work contract and members therein executed the work in accordance with the memorandum of understanding as per their own risk, held the said relationship is of principle to principle but not as a principle to agent, or of employer - employee, or of contractor - sub-contractor. The CIT(A) by arriving such conclusion held deduction of TDS on the payments made by the assessee to its members does not arise. The ld. AR placed on record memorandum of understanding dated 30-12-2006 and reiterated the same submissions as made before the AO by referring to above said memorandum of understanding. We note that the CIT(A) also examined the same in detail which is evident from para 6.11 of the impugned order. Further, the ld. AR plac....