IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.301 of 2020 ======================================================

North Bihar Power Distribution Company Ltd.

... ... Appellant/s Versus Commissioner of Income Tax TDS ... ... Respondent/s ======================================================

with Miscellaneous Appeal No. 298 of 2020 ======================================================

NORTH BIHAR POWER BISTRIBUTION COMPANY LTD.

... ... Appellant/s Versus Commissioner of Income Tax ... ... Respondent/s ======================================================

with Miscellaneous Appeal No. 302 of 2020 ======================================================

North Bihar Power Distribution Company Ltd.

... ... Appellant/s Versus Commissioner of Income Tax TDS ... ... Respondent/s ======================================================

with Miscellaneous Appeal No. 311 of 2020 ======================================================

North Bihar Power Distribution Company Ltd., ... ... Appellant/s Versus Commisioner of Income Tax TDS, ... ... Respondent/s ======================================================

Appearance :

(In Miscellaneous Appeal No. 301 of 2020)

For the Appellant/s : Mr. D.V.Pathy, Sr. Advocate For the Respondent/s : Mrs. Archana Shahi, Sr. Advocate Ms. Komal. Advocate Ms. Richa Rajiv Singh, Advocate Mr. Shubham Shankar, Advocate Ms. Swarna Roy, Advocate (In Miscellaneous Appeal No. 298 of 2020)

For the Appellant/s : Mr. D.V.Pathy, Sr. Advocate Mr. Sadashiv Tiwari, Advocate Mr. Hiresh Karan, Advocate Mr. Ashutosh Suman, Advocate Ms. Shivani Dewalla, Advocate For the Respondent/s : Mrs. Archana Shahi, Sr. Advocate Mr. Alok Kumar, Advocate Ms. Komal. Advocate Ms. Richa Rajiv Singh, Advocate Mr. Shubham Shankar, Advocate Ms. Swarna Roy, Advocate (In Miscellaneous Appeal No. 302 of 2020)

For the Appellant/s : Mr. D.V.Pathy, Sr. Advocate Mr. Sadashiv Tiwari, Advocate Mr. Hiresh Karan, Advocate Mr. Ashutosh Suman, Advocate Ms. Shivani Dewalla, Advocate For the Respondent/s : Mrs. Archana Shahi, Sr. Advocate Mr. Alok Kumar, Advocate Ms. Komal. Advocate Ms. Richa Rajiv Singh, Advocate Mr. Shubham Shankar, Advocate Ms. Swarna Roy, Advocate (In Miscellaneous Appeal No. 311 of 2020)

For the Appellant/s : Mr. D.V.Pathy, Sr. Advocate Mr. Sadashiv Tiwari, Advocate Mr. Hiresh Karan, Advocate Mr. Ashutosh Suman, Advocate Ms. Shivani Dewalla, Advocate For the Respondent/s : Mrs. Archana Shahi, Sr. Advocate Mr. Alok Kumar, Advocate Ms. Komal. Advocate Ms. Richa Rajiv Singh, Advocate Mr. Shubham Shankar, Advocate Ms. Swarna Roy, Advocate ======================================================

CORAM: HONOURABLE MR. JUSTICE NANI TAGIA and HONOURABLE MR. JUSTICE ANSUL ORAL ORDER (Per: HONOURABLE MR. JUSTICE NANI TAGIA)

9 10-02-2026 Heard Mr. D.V. Pathy, learned senior counsel for the appellants and Mrs. Archana Shahi, learned senior counsel for the respondents.

2. Upon hearing learned senior counsels for the parties, these appeals shall stand admitted on the following substantial questions of law, which are as under:

“1. Whether the Tribunal has erred in law in holding the contract in question is a composite contract notwithstanding existence of two separate and distinct contracts one, for the supply of material and the other for erection and the quantum and value of supply of material is clearly discernible therefrom?

2. Whether in view of the legislative amendment in section 194 C of the Finance (No. 2) Act, 2009 manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person other than such customer amount to work within the meaning of section 194 C of the Act?

3. Whether the Tribunal has erred in a law in reaching its conclusion with regard to the composite nature of the contract without appropriate consideration of the several judicial pronouncements of the Hon’ble High Court and coordinate benches of the Tribunal?

4. Whether the Tribunal is correct in law in not conside