Judgment · High Court

I IN THE HIGH COURT OF ThRNATAKA AT BANGALORE DATED THIS THE 15Th DAY OF MARCH 2012 ESENT THE HOflLE MRJUSTICE N KUMAR AND THE HOWBLE MR RIS11CE RAVI MAL1ATh ffANO 304/2011 Beaen I 2 3 The CommiaSrtr of Income-tax flU 355 Tawen, BSK UI Stage, Bangatore The Incourtax C3fE.cer TDS Ward CR. Buildmg Naanagar BabE The Income Tax Officer LTIJ (TDS) JSS Tcwt BSK Ill Stage Bangalore APPELLANTS (By Sn. M.VShachaIa thr K VAravind, Adcate) An& Karnataka Power Transmission Corration Ltd., 0 U r U I u U 4z I Major Works sion Vidyut Nagar Karwa Road HuhW 580024 (By Sit Chy nya4LK Adcate) o-oo-o RESNDENT This ITA Is filed under ctIon 2A of LT.Act 1%l arin out of Order dated l8032O11 passed in ifA No 234/ BarigI2OlO, for the Assessment year 20 10, prayir that this Hoflle Court y be pleased te fonnulate the substantial questions of law stated the-sin This ifA coining on Ibr Hearing this day ncuMaJ, delivered the kllewing: This apl a the revenue The substantial questions of law that arise for consideration in this appeal are as under (VWlwther the Tflburzal was right hi splitf2rtg contract whic?t according to the rwenu was uric ALB q,f the composite contract into pasts I such as pan of the contract attributable to the valet of the rnatericds involved in the exeathon of the work and other part of the contra such as avil works and taking the view that tax was required to be deducted at source only in respect of the work pan of the contract and not material part of the contract? (2)Whether the lwbunal was justified in conduding that interest under Section 201(M) of the Income Tar 4ct 1%1 is not testable as the assessee was not liable to make any deductions in respect of the z,czh.e 4 the material pan of the contract, though the contract was one of whole conpw 2