(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) We have heard Mr. M.R. Bhatt learned Senior Standing counsel assisted by Mrs. Mauma M. Bhatt, learned Standing Counsel for the revenue.
ADMIT.
We formulate the following substantial questions of law which arises in these appeals :-
"[I] Whether the Appellate Tribunal has substantially erred in holding that the assessee was required to deduct TDS in respect of Annual Maintenance Contract u/s. 194 C and not u/s. 194J of the I.T. Act ?
[II] Whether the Appellate Tribunal has substantially erred in deleting the demand consequential raised under Section 201(1) and 201(1)(a) of the I.T. Act in respect of Annual Maintenance Contract charges ?"
Issue notice to the other side. Paper book be filed within 3 months.
[V.
M. SAHAI, J.] [N.
V. ANJARIA, J.] Savariya Top