2023 (10) TMI 1343

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....-<br>CST, VAT & Sales Tax<br>Hon&#39;ble Alok Mathur, J. For the Revisionist : Ashok Kumar Rai , Madhav Srivastava,Madhusudan Srivastava , Satyanshu Ojha For the Opposite Party : C. S. C. ORDER Hon&#39;ble Alok Mathur, J. 1. Heard Sri Sanjeev Shankhdhar, learned counsel for the revisionists as well as Sri Sanjay Sarin, learned counsel for the respondents. 2. With the consent of l....

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....17 of 2018 before this Court, where it was submitted that said Stadium was constructed by the U.P. Awas Evam Vikas Nigam Ltd., Lucknow and the money was directly transferred by the State Government to the Awas Evam Vikas Nigam Ltd. and no funds were ever transferred by the revisionist to the U.P. Awas Evam Vikas Nigam Ltd. necessitating tax deduction at source. It is for the said reason that TDS w....

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....y documents in support of its submission and consequently the Tribunal was constrained to observe that the revisionist had not produced any document from which it can be shown that they were not liable to deduct TDS, accordingly the revision filed by the revisionist was rejected. 7. The Accountant of revisionist had appeared before the Tribunal and admitted that TDS was not deducted because the....

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....ist. It is stated that funds were not transferred merely because of ignorance of legal provisions and at presently regular TDS is deducted from the amount transferred to the Agency(s) who are undertaking construction work. 9. Supplementary affidavit has been filed by the revisionist stating that U.P. Awas Evam Vikas Nigam Ltd. has also deducted TDS of the Contractor under Section 34(8) of the U....