CIT 201 ITR 435 (SC) (2) ITO v. Bharat Sanchar Nigam Ltd.

Akshatam Construction LLP, Vadodara vs. The DCIT, Circle-1(2), Vadodara

In the result, the appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.1559/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2014-15 Akshatam Construction Llp, D.C.I.T., 302, Silver Coin, Vs. Circle-1(2), Shrenik Park Char Rasta, Vadodara. Nr. Akota Statdium, Vadodara-390020. Pan: Aaxfa6302N

…harges was paid on the basis of such uses. Therefore we are not inclined to uphold the finding of the authorities below. In this regard we find support and guidance from the order of Mumbai Tribunal in case of ITO(TDS) vs. Bharat Sanchar Nigam Ltd reported in 64 SOT 138 where it was held as under: Our first observation in the matter is that none of the circulars relied upon, which we have perused, are directly on the point. Our second observation in the matter is, as afore-stated, that if the vehicle is hired on a one-off basis, or where a pick and drop facility is provided, what is being availed of or contracted…