IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.299 of 2020 ======================================================

South Bihar Power Distribition Company Ltd., ... ... Appellant/s Versus Commissioner of Income tax TDS, ... ... Respondent/s ======================================================

with Miscellaneous Appeal No. 303 of 2020 ======================================================

South BIhar Power Distribution Company Ltd., ... ... Appellant/s Versus Commissioner of Income Tax TDS, ... ... Respondent/s ======================================================

with Miscellaneous Appeal No. 305 of 2020 ======================================================

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

with Miscellaneous Appeal No. 307 of 2020 ======================================================

South Bihar Power Distribution Company Ltd.

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

Appearance :

(In Miscellaneous Appeal No. 299 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. Swarna Roy, Advocate (In Miscellaneous Appeal No. 303 of 2020)

For the Appellant/s : Mr. D.V.Pathy, Sr. Advocate Mr. Sadashiv Tiwari, Advocate Mr. Hiresh Karan, Advocate Mr. Ashutosh Suman, Advocate Mr. Alok Kumar, Advocate (In Miscellaneous Appeal No. 305 of 2020)

Mr. Ashutosh Suman, Advocate For the Respondent/s : Mrs. Archana Shahi, Sr. Advocate Mr. Alok Kumar, Advocate Ms. Swarna Roy, Advocate (In Miscellaneous Appeal No. 307 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. Swarna Roy, Advocate ======================================================

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

8 24-02-2026 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 considering the issues in relation to the liability to deduct tax at source in case of the deductee incurring losses particularly in absence of their liability to pay tax which were not only borne out from their respective returns but also the acceptance thereof?...”

3. List these appeals for hearing on 31.03.2026.

(Nani Tagia, J)

( Ansul, J)

nishant/-

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