THE COMMISSIONER OF INCOME TAX vs. KARNATAKA POWER TRANSMISSION

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2 Karnataka Power nmkssion Corporation Ltd., Major Worb (S) OMsion Davansgere. RESKNDENT (By SrL Chyt1nya K.K. Adweate) ITA Is filed under StIon 2C1)A of LT.Aot, 1%l arising out of Order dated O82O11 passed In FM No.26O/BanJ2O1G, for the Msessment year 2008- C, praying that this Hon’ble Court ny be pleased to formulate the substantial questions of law stated th. ifA COT% on tr Hearing this day, axuna, &iwed tl kUtg This appeal Is , the rnua The substantial questions of law that arise for nsiderathn in this appeal are as er: (I)$1zether the Tribunal was ht fri aplitdng up the omtract, which, czcczrdthg to the revenue, w one ALE of the wmpaslte contract, Into pets such part ofthe contract attributable

I the value ofthe materials involved in the ezecvtion ofthe work arid otherpwt of the nfract such as dull worke and taking the view that tax was required to dechsted at source onkj in respecf of the work port of the cxmtra and not mafralp oftheoanP )Wiether the lflbunal wasjustified in conciuding that interest under Seion 201(IA) of the Income Tax &t 1961 is not leuiabfr, as the aessee was not liable to make way dedusis in respe of the value of the material part of the cntract though the controrf was one of whole ocrntrcwfY 2. Thh Court had an ocx*aion nsider the appeah w1 the said quons w involved in the case of Ccmmiaaiur Inme Th and atlwr. ‘vi, Xan,m*mka ver 1mas,,dssion ,pøra*ion LAsed dsed of on emn da erd has emwered the said suhetantial quesom of law in hour of tk asseasee and agat the rnue.

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