Concurrent findings of facts couldn’t have been interfered with in absence of any perversity being demonstrated: HC

INCOME TAX : Where assessee entered into construction agreements with Karnataka Housing Board and Tribunal as well as Commissioner (Appeals), recorded fact that payments made to Karnataka Board for rendering of services in connection with construction of Engineering and Polytechnic college Buildings in State of Karnataka were liable for tax deduction at source under section 194J and not as work contract under section 194C,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198505/concurrent-findings-of-facts-couldn’t-have-been-interfered-with-in-absence-of-any-perversity-being-demonstrated-hc.aspx