The Commissioner of Income Tax V vs. M/s. S.L. Enterprises,

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS), CIRCLE – 18(1), BENGALURU. ... RESPONDENT (BY SRI K.V.ARAVIND, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 20.11.2009 PASSED IN ITA NO.803/BNG/2009, FOR THE ASSSESSMENT YEAR 2005- 2 2006, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO; FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE THEREIN

Commissioner of Income Tax, vs. Agricultural Market committee,

The appeals are dismissed

Bench: V.V.S.RAO,SANJAY KUMAR

TDS in lieu of services received by them and for the services received by them was liable to pay tax within the meaning of Explanation 2 to Section 9(1)(vii) of the Act. 5. However counsel for the respondent Mr. Jhanwar contended that the issue is concluded in view of the following decisions : 1. Commissioner of Income