ITO(TDS), WD-58(4), Kolkata vs. M/S. Paceman Sales Promotion Pvt Ltd., Kolkata
In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed as infructuous
ITA 1296/KOL/2012[2006-07]Status: DisposedITAT Kolkata11 May 2016AY 2006-07
Bench: : Shri N.V. Vasudevan & Shri M. Balaganesh
For Appellant: Shri Rajaram Choudhury, CA, ld.ARFor Respondent: Shri Tanuj Kr. Neogi, JCIT, ld.Sr.DR
Section 133ASection 194CSection 201Section 201(1)
…authorities below was set aside-Assesse's appeal allowed.” We find that the issue is also covered in favour of the assessee by the co-ordinate bench decision of Delhi Tribunal in the case of Haryana Power Generation Corporation Ltd vs ITO reported in (2006) 103 TTJ 584 (Delhi- Trib.) wherein it was observed that : On the facts of this case, we find that the primary object of the appellant was to purchase the plant in question and the civil work, erection and commissioning was only incidental to purchase the material by the appellant. In other words, the contract for supply of the ITA No. 1296/Kol/2012 & 9 & C…
