INCOME TAX OFFICER, BILASPUR vs. M/S AUSTEE HYDRO POWER & CONSTRUCTION COMPANY (P) LTD., BILASPUR
In the result, the appeal of the assessee is partly
ITA 837/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh21 Aug 2018AY 2012-13
Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Austees Hydro Power & Vs. The Income Tax Officer, Construction Company (P) Ltd., Bilaspur Distt. Bilaspur Vpo Bahot Kasol, Tehsil Sadar, (Hp). Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M & The Income Tax Officer, Vs. M/S Austees Hydro Power & Bilaspur Distt. Bilaspur Construction Company (P) Ltd., (Hp). Vpo Bahot Kasol, Tehsil Sadar, Distt Bilaspur (Hp), Through Its Authorised Signatory Pan: Aafca8697M (Appellant) (Respondent)
For Appellant: NoneFor Respondent: Dr.Gulshan Raj, CIT(DR)
TDS on the payment made and retaining certain
amount for any mistake or failing of contract by the 21
&
A.Y.2012-13
transporters. The above contention of the assessee has not
been controverted by the Revenue at any stage even before
us. Therefore, it is clear and we agree with the Ld. counsel
for assessee that the payment made by the assessee
