Dismissing the appeal of the revenue the Tribunal held that , Payments to contractor for purchase of land and not development of works carried out is not liable to deduct tax at source ( AY. 2008 -09 to 2013-14)
ITO v. Remco ( BHEL) House Building Co -Operative Society Ltd ( 2018) 64 ITR 39 ( Bang) (Trib)
S. 194C : Deduction at source – Contractors – Payments to contractor for purchase of land and not development of works carried out is not liable to deduct tax at source [ S. 201(1) 201(IA) ]