Itxa/106/2015 Of The Commissioner Of Income Tax-7 v. M/S. Vinay Cargo Movers Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 106 OF 2015 The Commissioner of Income Tax-7 .. Appellant v/s. M/s. Vinay Cargo Movers Ltd. .. Respondent Mr. Arvind Pinto for the appellantMr. Nishit Gandhi for the respondent CORAM : S.V. GANGAPURWALA & G.S. KULKARNI, J.J. DATED : 14[th] JUNE, 2017 P.C. 1.The present appeal relates to Assessment Year 2005-06. 2.The learned Counsel for the respondent submits that the issue involved in the present case is covered by the order of this Court in Income Tax Appeal No.1219 of 2012, dated 12[th] November, 2014. 3.The facts in the present case and those involved in Income Tax Appeal No.1219 of 2012, decided under order dated 12[th] November, 2014, appeared to be same. It has been held that the assessee is not required to deduct TDS and the payment made by the assessee to the outside truck owners, do not fall within the purview of Section 194C of the Act. 4.In the light of the above, no substantial question of law would arise in the present appeal. The appeal as such is dismissed. No costs. (G.S. KULKARNI, J.) (S.V. GANGAPURWALA, J.)