Karnataka High Court
The Commissioner Of Income Tax vs Karnataka Power Transmission ... on 15 March, 2012
Bench: N.Kumar, Ravi Malimath
I IN THE HIGH COURT OF KARNATAKA AT BANGALORE DAThD THIS THE 15Th DAY OF MARCH 2012 PRE SENT THE HOflLE MR A 1 JSTLCE IL KUMAR AND THE HOflLE MW JtJflCE RAVI MAL1MATH ffANO302f 2011 Betcrn The Commissioner of moo mew tax L'IU, JSS Towen BSK UI Stager Bangalon 2 The IncomewTaz Officer TUB Ward C R Builchng Nave migar HuSK 3 The Income Tax Office, LIV (TUB) JSS Town BW TZT Stag BataIore ALIANt (By Sn M V SesIachsIa for K VSrastid, Advecate 0 U x I 2 I S z And:
Karnataka Power Traranñaeion Corporation Ltd, u Major Worb sbn Vidvut Nages Karwar Road Hubli 580024 I RESNDENT (BySrLCthanya.KK.,Adwcate) 2 ifA is filed under Section 260A of LT.Act, 1%1 ning out of Order dated 18.03.2011 pas 8 ITA No.232/Bang/2010, for the Assessnt yea sed in r 2008-
, aying that this Hon'ble Cou rt y he pleased to formulate the substanthi queations of law stated therein.
This ifA oming on for this tKt.J, delirered the following: day This appeal is the renue. The substantial questions of law that arise for considerati on in this appeal are as uttder.
(1)Whether the 7Nbunal was right in spiluthg up the mntrai4 which, aeccrdbtg to the revenue, was one ALE?
of the composite contract tnto parts sisch as part of the contra attributabt 3 to the ualue of the materials frwolued in the exeadion of the work and other pwt 8 of the nfra such as th'il works and taking the view that tax was required to be deducted at sam only in respect of the work pafl of the contract and not mateflal pan ofthe contra?
(2$Thether the lWbunal was justified in concluding that interest under Section 201(lAflfthe Income Tax Act 3 1961 le nor levtable, as the assessee was not liable to make any deductions in respect of the value of the material part of the contract thamigh the contract was one of whole confrwS'
2. Thin Court had an occosion to consider the apah where the said quatois were involved in the case of The Coawd.Snn aflnaw Ta and c,thars vs Kaaka Paver TransmissIon Cor poration limited diwsed of on awn date arid has ans wered the said suheantial quatiom of law in bnr of the asseasee and against the renue. waI r nnanaiwflflifl wwci vi SAMNAFAIIA HIGH COURT OF KARNATAICA HIGH COURT OF KARN ATAKA HIGH COURT OF KARNATAKA HIGH COURT I;
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