M/S R.K. BAJPAI,AURAIYA vs. CIT -1, AGRA

In the result, the appeal is partly allowed

Bench: Shri A. D. Jain & Dr. Mitha Lal Meenam/S R.K. Bajpai, Vs..Dcit,Circle-1, Dibiyapur, Auraiya. Agra. Panno.Aaffr8521G (Assessee) (Revenue)

1-12). 5. On the first issue, the Tribunal has held (page 10, para 6 of the order) as follows: “We hold that the impugned payments of Rs. 86,65,626/- on account of labour and transportation was not made to contractors and therefore provision of section 194C of the Act were not violated by the assessee. There was therefore

ATMA RAM AUTO ENTERPRISES,AGRA vs. ACIT(TDS),, AGRA

In the result, both the appeals of the assessee are allowed for statistical purposes