SUPREME COURT OF INDIA
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SPECIAL LEAVE TO APPEAL NOS. 8020, 8039 AND 8145 OF 2016
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Commissioner of Income-tax...........................................................................Appellant.
v.
Executive Engineer
.........................................................................................Respondent |
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KURIAN JOSEPH AND ROHINTON FALI NARIMAN, JJ.
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| Date :MAY 2, 2016 |
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| Appearances |
Mukul Rohatgi, AG, Mrs. Anil Katiyar, Manish Pushkarna and Ms. Diksha Rai for the Petitioner.
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Section 194C of the Income Tax Act, 1961 — TDS — Provisions of section 194C not applicable in case of assessee as assessee engaged in supplying electricity, made payment against supply of materials included in composite contract for executing turnkey project — Commissioner of Income Tax vs. Executive Engineer.
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JUDGMENT
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1. Delay condoned.
2. Leave granted.
3. Tag with C.A. Nos. 3283-3284 of 2016.
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[2016] 239 TAXMAN 511 (SC) |
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