PRINCIPAL COMMISSIONER OF INCOME TAX, JORHAT vs. M/S. SHYAMA POWER INDIA LTD.,
ITA/10/2019HC Gauhati01 Aug 2023
Bench: Honourable The Chief Justice Honourable Mrs. Justice Susmita Phukan Khaund Judgment Date : 02-08-2023 (S.P. Khaund, J) 1. Heard Mr. S. Chetia, Learned Senior Standing Counsel, Income Tax Department & Mr. G.N. Sahewalla, Learned Senior Counsel For The Respondent Assisted By Learned Counsel Mr. M. Sahewalla. 2. This Is An Appeal U/S 260A Of Income Tax Act, 1961 (The I.T. Act For Short) Against The Order Dated 14.11.2018 Passed By The Income Tax Appellate Tribunal ‘E’ Court
For Respondent: MR G N SAHEWALLA
Section 132Section 143Section 143(2)Section 153ASection 194CSection 2(22)(e)Section 260ASection 40
deduction of tax at source, as their income is exempted u/s 10(26) of the I.T. Act. The sub-
contractors, through their statements both oral and written, have affirmed that the work was
done by them for the assessee through M/s Meitei with the understanding to pay 2%
commission from the payment of the assessee. Through concurrent decisions by CITA
