Ita/70/2007 Of The Commissioner Of Income Tax v. M/S Karnataka Co-Operative Milk Producers
High Court
26 Sep 2012 In favour of: Assessee
Forum / Bench
High Court · karnataka_bng_old
Parties
Ita/70/2007 Of The Commissioner Of Income Tax v. M/S Karnataka Co-Operative Milk Producers
Date of order
26 Sep 2012
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/70/2007 Of The Commissioner Of Income Tax v. M/S Karnataka Co-Operative Milk Producers, the High Court (2012) dismissed the appeal. The decision went in favour of the assessee.
Issue: Whether the Tribunal was correct in holding that the assessee was not liable to deduct TDS under section 194C of the Act from the bkm. suppliers of packing materials with assesse's emblem, trade, name, logo etc, as it did not amounts to a work contract and consequently provisions of section 201(1) a...
Decision: Accordingly, the appeals are dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 26TH DAY OF SEPTEMBER 2012
PRESENT
THE HON'BLE MR. JUSTICE K.SREEDHAR RAO
AND
THE HON'BLE MR. JUSTICE B.MANOHAR
ITA No.70/2007 c/w ITA Nos.134, 136, 138 and 140 of 2007
BETWEEN :
1 THE COMMISSIONER OF INCOME TAX, C.R.BUILDINGQUEENS ROAD, BANGALORE.
2 THE INCOME TAX OFFICERWARD -16(2) TDS, BANGALORE.
APPELLANTS ARE COMMON IN ALL THE APPEALS
( By Sri. K V ARAVIND, ADV.)
AND :
M/S KARNATAKA CO-OP MILK PRODUCERSFEDERATION LTD.,KMF COMPLEX, HOSUR ROADBANGALORE.
RESPONDENT IS COMMON IN ALL THE APPEALS
( By Sri. S PARTHASARATHI, ADV.)
ITA No.70/2007 is filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 28-07-2006 passed in ITA No.597/Bang/2006, passed by the ITAT Bangalore.
ITA No.134/2007 is filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 28-07-2006 passed in ITA No.600/Bang/2006, passed by the ITAT Bangalore.
ITA No.136/2007 is filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 28-07-2006 passed in ITA No.599/Bang/2006, passed by the ITAT Bangalore.
ITA No.138/2007 is filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 28-07-2006 passed in ITA No.598/Bang/2006, passed by the ITAT Bangalore.
ITA No.140/2007 is filed u/S.260-A of I.T.Act, 1961 arising out of Order dated 28-07-2006 passed in ITA No.596/Bang/2006, passed by the ITAT Bangalore.
These ITAs coming on for hearing this day, K.SREEDHAR RAO, J, delivered the following:
JUDGMENT
In view of the judgment of this Court in ITA
No.1425/2006 and other batch of cases (DD 5.9.2012), the
question of law, which is framed in all the appeals as under, is held against the revenue.
Whether the Tribunal was correct in holding that the assessee was not liable to deduct TDS under section 194C of the Act from the
bkm.
suppliers of packing materials with assesse's emblem, trade, name, logo etc, as it did not amounts to a work contract and consequently provisions of section 201(1) and 201(1A) of the Act is not attracted?
Accordingly, the appeals are dismissed.
(Sd/-)JUDGE
(Sd/-)JUDGE
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