THE COMMISSIONER OF INCOME TAX vs. KARNATAKA POWER TRANSMISSION

I TN THE GH COURT OF KARNATAKA AT BANOALORE DRThD THIS THE 15Th DAY OF MARCH 2012 WESENT THE HONtE dUCE N. KUMAR AND THE HOWBLE MR. JUSTICE RAVI MALIMATH rrA.NO.342/2011 Betwn 1. The Commissioner ofIuttax, LUT, JSS Towers, BSK UI Stage, 2. The Income -Tax Officer-WS, Want —11), Hit Blinvan, Beflaq Road, Bangalore 3 The Income Tax Oer, LTIJ (IDS), JSS Towen, BSK UI Sage, BAngalore. . APPELLANTS (By Sri. MNtSabschala kr K.VAravkd, Advocate) Andy Kannka Power Traxwmeion Corwran La., Old Zilla Psnchavath Building,

Thmkur 3721 (Y2. . .RESPONDENT (By SrL Chydmnya KL, Adate) .oo-oo rr i filed under Section 26Cl. of L’r.Act, 1961 arhizig out of order dated LO42O11 passed in ITA No137/Bang/2O1O, for the Msement year 2007- 06, prayIng that this Hon’ble Court may be pleased to formulate the eubstanUal questions of law stated therein ifA co on for Hearing this day, NKAE delivered the k1iong: This api is the nue The substantial qutions of law t arise for consideration this appaal are as (1)Wether the Trfbunal was M in Ut zq, the oonDzt whxck auiordfrzg to the reveiuse was one ALB of the composite cxmfrwE, into parts suth mpart ofthe confra autle to the value of the materials frwolved in the e.ecu&it ofthe work and otherpart

I of the contract such as duG works and taking the utew that tax was required to be deducted at source only in respect of the work part of the enniract and not materialpart ofthe conrad? $4%ethr the Tribunal wasJustified in coriduding that interest under Seclion 201(14) ofthe liwome Tax 4d IX] le not leidable, the assessee was not liable to make any deductions In respect of the value of the material part of the contrac4 though the amtrad was one of whole contract?’ 2. Tkà Court had an occasion to consider the appeak where the said questions were involved in the case of The Coamlsatoan ofinsam. Thx and mhtn at ewnatea Pmusr nttcn Cmporatton limited diased of on even dn and has answered the said substantial questions of law in favour of the assessee arid against the revenue.

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