Gujarat High Court
Income Tax Officer vs Bharat Sanchar Nigam ... on 14 June, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, A.J. Shastri
O/TAXAP/48/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 48 of 2016
With
TAX APPEAL NO. 49 of 2016
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INCOME TAX OFFICER....Appellant(s)
Versus
BHARAT SANCHAR NIGAM LIMITED....Opponent(s)
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Appearance:
MR PRANAV G DESAI, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE A.J. SHASTRI
Date : 14/06/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax appeals are admitted for consideration of following substantial question of law:
"Whether the Income Tax Appellate Tribunal has erred in law in deleting the additions made by the Assessing Officer under Section 201 of the Income Tax Act, 1961 and interest charged under Section 201(1A) by holding that the contract for repair and maintenance was a works contract covered under Section 194C instead of Section 194J of the Act?"Page 1 of 2
HC-NIC Page 1 of 2 Created On Wed Jun 15 02:58:13 IST 2016 O/TAXAP/48/2016 ORDER To be heard with Tax Appeal No. 402 of 2012.
(AKIL KURESHI, J.) (A.J. SHASTRI, J.) Jyoti Page 2 of 2 HC-NIC Page 2 of 2 Created On Wed Jun 15 02:58:13 IST 2016