Associated Cement Co. Ltd. v. CIT

201 ITR 435Supreme Court of India1993#1671 most cited

What is Associated Cement Co. Ltd. v. CIT authority for?

The phrase 'any work' in Section 194C(1) of the Income Tax Act includes the supply of labour to carry out work, and is not confined to traditional works contracts.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2012 to 2025.

Also referred to as

Associated Cement Co. Ltd. v. CIT · Section 194C · TDS on payments to contractors · definition of work · supply of labour · works contract

Also reported as

67 Taxmann 346

Sections most often in play

Section 139Section 147Section 148Section 153ASection 194CSection 80IASection 132Section 132A
Read the full judgment

Issues it is cited on

section 80ia(13)section 80ia(4)(i)section 80iabsection 8osection 80ia(4)infrastructure facilitydeduction under section 80iadeduction u/s 80iasection 194csection 80iasection 17section 201(1a)

Judgments citing Associated Cement Co. Ltd. v. CIT

ADIT(It)-I, Hyderabad vs. M/S Kamineni Hospitals Private Limited, Hyderabad

In the result, appeal of the Revenue is allowed for statistical purposes as indicated herein above

ITA 1001/HYD/2013[2012-13]Status: DisposedITAT Hyderabad24 Jun 2020AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13 Deputy Commissioner Of Vs. M/S. Kamineni Hospitals Income Tax-1, (International Pvt Ltd., Transaction), L.B. Nagar, Hyderabad. Hyderabad. Pan: Aaack 8356 J (Appellant) (Respondent) Assessee By: Sri A. Srinivas Revenue By: Sri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 31/01/2020 Date Of Pronouncement: 25/06/2020

For Appellant: Sri A. SrinivasFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 191Section 195Section 201Section 201(1)Section 54

…ract for purchase of the above stated property was also enclosed. (vii) Reliance was also placed on the decision of the cases (i) Cheminor Drugs Ltd vs. ITO (2005) reported in 76 ITD 37 (Hyd. Trib), (ii) Associate Cement Company Ltd vs. CIT (1993) reported in 201 ITR 435 (SC) and (iii) Transmission Corp. A.P. Ltd. Vs. CIT (1999) reported in 239 ITR 587 by the Ld. DIT (IT). (viii) From the above it was obvious that the assessee Company had failed to deduct tax at source towards the payments made to the NRIs and therefore the assessee has to be held as an ‘assessee in default’ as per the provision of section 201(1)…

Times Vpl Limited vs. The Commissionr of Income Tax

In the result, the order passed by the

ITA/274/2013HC Karnataka17 Oct 2019

Bench: ALOK ARADHE,P.G.M.PATIL

Section 143(3)Section 194CSection 260Section 263Section 40

…for sale, intention and object of parties has to borne in mind, which is to be examined in the light of terms of the contract. The Supreme Court dealt with the expression “any work” in Associated Cement Company Ltd. Vs. CIT (1993)111 CTR(SC) 165: (1993) 201 ITR 435 (SC), and it was held that “any work” means “any work” and not a works contract which has a special connotation in the tax law. The Supreme Court in Hindustan Shipyard Ltd. Vs. State of Andhra Pradesh (2000) 119 STC 533 (SC) enunciated certain principles and drew a distinction between two concepts namely “contract for sale of goods”…

Sodexo Svc India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS)-2(2), Mumbai

In the result, the appeals are allowed for statistical purposes

ITA 933/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Oct 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 Sodexo Svc India Pvt. Ltd., Assistant/Deputy 503 & 504, 5Th Floor, B Wing, Vs. Commissioner Of Income Hiranandani Fulcrum, Sahar Tax (Tds)-2(2), 717, Smt. Road, Andheri East, Mumbai. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai. Pan No. Aalcs9822Q Appellant Respondent Assessee By : Mr. F.B. Andhyarujina, Mr. Gautam Thacker, Mr. Yazdi P. Jijina & Ms. K.R. Daviervala, Ars Revenue By : Mr. B.B. Rajendra Prasad, Cit-Dr Last Date Of Hearing : 12/07/2019 Date Of Pronouncement: 07/10/2019

For Appellant: Mr. F.B. AndhyarujinaFor Respondent: Mr. B.B. Rajendra Prasad, CIT-DR
Section 133ASection 194CSection 201Section 201(1)Section 7

…(Trib) 334 (Mum) . Further reliance is placed by the Ld. counsels on the decision in East India Hotels Ltd. v. CBDT (2010) 320 ITR 526 (Bom), All Gujarat Federation of Tax Consultants v. CBDT (1995) 214 ITR 276 (Guj), Associated Cement Co. Ltd. v. CIT (1993) 201 ITR 435 (SC) and Birla Cement Works v. CBDT (2001) 248 ITR 216 (SC). 8. On the other hand the Ld. Departmental Representative (DR) submits that in the instant case, the presentation of coupons to Sodexo and encashment thereon, by no means represent reimbursement of expenses; only those establishments who have entered into a contractual agreement with Sod…

The Addl.CIT, Range-1, Baroda vs. Gujarat Fluorochemeicals Ltd, Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 548/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…No. 681 dt. 8.3.1994 relates ITA No.1379 and 1380/Ahd/2009 and 13 Others Gujarat Fluorochemicals Ltd. Vs. ACIT to TDS u/s 194C. In this circular, the CBDT, after considering the judgement of the Supreme Court in the case of Associated Cement Co. Ltd. v CIT, 201 ITR 435, laid down certain guidelines with regard to the applicability of the provisions of section 194C. Inter-alia, it provided as follows: "(vi) The provisions of this section will not cover contracts for sale of goods. (a) Since contracts for the construction, repair, renovation or alteration of buildings or dams or laying of roads or airfields or…

Gujarat Flurochemicals Limited, Baroda vs. The Dy.CIT, Circle-1(1), Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 117/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2011-12

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…No. 681 dt. 8.3.1994 relates ITA No.1379 and 1380/Ahd/2009 and 13 Others Gujarat Fluorochemicals Ltd. Vs. ACIT to TDS u/s 194C. In this circular, the CBDT, after considering the judgement of the Supreme Court in the case of Associated Cement Co. Ltd. v CIT, 201 ITR 435, laid down certain guidelines with regard to the applicability of the provisions of section 194C. Inter-alia, it provided as follows: "(vi) The provisions of this section will not cover contracts for sale of goods. (a) Since contracts for the construction, repair, renovation or alteration of buildings or dams or laying of roads or airfields or…

Gujarat Flurochemicals Limited, Baroda vs. The Addl. CIT, Range-1, Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 116/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…No. 681 dt. 8.3.1994 relates ITA No.1379 and 1380/Ahd/2009 and 13 Others Gujarat Fluorochemicals Ltd. Vs. ACIT to TDS u/s 194C. In this circular, the CBDT, after considering the judgement of the Supreme Court in the case of Associated Cement Co. Ltd. v CIT, 201 ITR 435, laid down certain guidelines with regard to the applicability of the provisions of section 194C. Inter-alia, it provided as follows: "(vi) The provisions of this section will not cover contracts for sale of goods. (a) Since contracts for the construction, repair, renovation or alteration of buildings or dams or laying of roads or airfields or…

Tha Addl. CIT, Range-1, Baroda vs. M/S. Gujarat Flurochemicals Limited., Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 106/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2010-11

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…No. 681 dt. 8.3.1994 relates ITA No.1379 and 1380/Ahd/2009 and 13 Others Gujarat Fluorochemicals Ltd. Vs. ACIT to TDS u/s 194C. In this circular, the CBDT, after considering the judgement of the Supreme Court in the case of Associated Cement Co. Ltd. v CIT, 201 ITR 435, laid down certain guidelines with regard to the applicability of the provisions of section 194C. Inter-alia, it provided as follows: "(vi) The provisions of this section will not cover contracts for sale of goods. (a) Since contracts for the construction, repair, renovation or alteration of buildings or dams or laying of roads or airfields or…

Gujarat Fluorochemeicals Ltd, Baroda vs. The Dy.CIT., Circle-1(1)(1), Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 135/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…No. 681 dt. 8.3.1994 relates ITA No.1379 and 1380/Ahd/2009 and 13 Others Gujarat Fluorochemicals Ltd. Vs. ACIT to TDS u/s 194C. In this circular, the CBDT, after considering the judgement of the Supreme Court in the case of Associated Cement Co. Ltd. v CIT, 201 ITR 435, laid down certain guidelines with regard to the applicability of the provisions of section 194C. Inter-alia, it provided as follows: "(vi) The provisions of this section will not cover contracts for sale of goods. (a) Since contracts for the construction, repair, renovation or alteration of buildings or dams or laying of roads or airfields or…

The DCIT, Circle-1(1), Baroda vs. Gujarat Flurochemicals Ltd., Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 2546/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…No. 681 dt. 8.3.1994 relates ITA No.1379 and 1380/Ahd/2009 and 13 Others Gujarat Fluorochemicals Ltd. Vs. ACIT to TDS u/s 194C. In this circular, the CBDT, after considering the judgement of the Supreme Court in the case of Associated Cement Co. Ltd. v CIT, 201 ITR 435, laid down certain guidelines with regard to the applicability of the provisions of section 194C. Inter-alia, it provided as follows: "(vi) The provisions of this section will not cover contracts for sale of goods. (a) Since contracts for the construction, repair, renovation or alteration of buildings or dams or laying of roads or airfields or…

Gujarat Flurochemicals Ltd., Baroda vs. The Dy.CIT., Circle-1(1), Baroda

Appeals of the Revenue are dismissed, whereas appeals of the assessee are partly allowed for statistical purpose

ITA 2365/AHD/2012[2009-10]Status: DisposedITAT Ahmedabad28 Jun 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr. No.

For Appellant: Shri S.N. Soparkar, and Shri Parin Shah, ARFor Respondent: Shri Subhas Bains, CIT-DR and Shri Vinod Tanwani, Sr.DR

…No. 681 dt. 8.3.1994 relates ITA No.1379 and 1380/Ahd/2009 and 13 Others Gujarat Fluorochemicals Ltd. Vs. ACIT to TDS u/s 194C. In this circular, the CBDT, after considering the judgement of the Supreme Court in the case of Associated Cement Co. Ltd. v CIT, 201 ITR 435, laid down certain guidelines with regard to the applicability of the provisions of section 194C. Inter-alia, it provided as follows: "(vi) The provisions of this section will not cover contracts for sale of goods. (a) Since contracts for the construction, repair, renovation or alteration of buildings or dams or laying of roads or airfields or…

Bgs Sgs Soma Join Venture, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 559/HYD/2018[2012-13]Status: DisposedITAT Hyderabad12 Jun 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Bgs Sgs Soma Joint Vs. Dy. Commissioner Of Venture, Hyderabad. Income-Tax, Circle – 14(1), Hyderabad Pan – Aaaab 3714F Appellant Respondent Assessee By: Shri V. Raghavendra Rao Revenue By: Shri Dinesh Paduchuri Date Of Hearing: 16/05/2019 Date Of Pronouncement: 12/06/2019 O R D E R

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Dinesh Paduchuri
Section 143(1)Section 143(2)Section 40

…sumer Marketing (India(P) Ltd [2015] 64 taxmann.com 16 (Guj). They are not cases where any composite invoices fell for consideration nor of reimbursements. As regards the observations of the supreme court in the case of Associated Cement Co Ltd Vs. CIT [1993] 201 ITR 435 (SC), the passage on which reliance is sought to be placed by Learned CIT(A) is misquoted by him and it is torn out of context. That is basically a case where the contractor is liable to TDS and not a case of reimbursement at all. The contract amount was decided between the contractor and contractee on the basis of certain rates to be paid toward…

ACIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructure Ltd., Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1765/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…r, procures material from a third party. Thus, contracts involving mere labour of the contractor are included in the purview of "works contract". Further, attention is invited to the judgment of the Supreme Court in case of Associated Cement Co. Ltd. vs. CIT [201 ITR 435], wherein the Hon'ble Court while interpreting the term 'work' u/s 194C held that "Words `any work' in sub-s. (1) of s. 194C means any work including supply of labour to carry out work and is not intended to be confined to or restricted to works contract, therefore, a person who credits to the account of or pays to a contractor any sum payable on…

ACIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructure Ltd., Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1764/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…r, procures material from a third party. Thus, contracts involving mere labour of the contractor are included in the purview of "works contract". Further, attention is invited to the judgment of the Supreme Court in case of Associated Cement Co. Ltd. vs. CIT [201 ITR 435], wherein the Hon'ble Court while interpreting the term 'work' u/s 194C held that "Words `any work' in sub-s. (1) of s. 194C means any work including supply of labour to carry out work and is not intended to be confined to or restricted to works contract, therefore, a person who credits to the account of or pays to a contractor any sum payable on…

M/S. Simplex Infrastructures Ltd., Kolkata vs. Addl. CIT, Range - 12, Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1573/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…r, procures material from a third party. Thus, contracts involving mere labour of the contractor are included in the purview of "works contract". Further, attention is invited to the judgment of the Supreme Court in case of Associated Cement Co. Ltd. vs. CIT [201 ITR 435], wherein the Hon'ble Court while interpreting the term 'work' u/s 194C held that "Words `any work' in sub-s. (1) of s. 194C means any work including supply of labour to carry out work and is not intended to be confined to or restricted to works contract, therefore, a person who credits to the account of or pays to a contractor any sum payable on…

M/S. Simplex Infrastructures Ltd., Kolkata vs. Addl. CIT, Range - 12, Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1572/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…r, procures material from a third party. Thus, contracts involving mere labour of the contractor are included in the purview of "works contract". Further, attention is invited to the judgment of the Supreme Court in case of Associated Cement Co. Ltd. vs. CIT [201 ITR 435], wherein the Hon'ble Court while interpreting the term 'work' u/s 194C held that "Words `any work' in sub-s. (1) of s. 194C means any work including supply of labour to carry out work and is not intended to be confined to or restricted to works contract, therefore, a person who credits to the account of or pays to a contractor any sum payable on…

B H Ramachandra, Hassan District vs. Income Tax Officer Ward-1, Tiptur

In the result, the appeal of the assessee is allowed

ITA 154/BANG/2017[2008-09]Status: DisposedITAT Bangalore15 Feb 2019AY 2008-09

Bench: Shri N.V.Vasudevan, Vp & Shri B.R.Baskaran, Am

For Appellant: Shri Guduswamy, ITPFor Respondent: Shri R.N.Siddappaji, Addl.CIT
Section 143(3)Section 148Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri N.V.Vasudevan, VP & Shri B.R.Baskaran, AM ITA No.154/Bang/2017 : Asst.Year 2008-2009 Shri B.H.Ramachandra The Income Tax Officer Contractor, Vs. Ward 1 Beechagondanahalli Tiptur. Valagerahalli Post Hassan District PAN : AGWPR0436R. (Appellant) (Respondent) Appellant by : Shri Guduswamy, ITP Respondent by : Shri R.N.Siddappaji, Addl.CIT Date of Pronouncement : 15.02.2019 Date of Hearing : 12.02.2019 O R D E R Per B.R.Baskaran, AM : The assessee has filed this appeal challenging the order dated 25-10-2016 passed by Ld CIT(A)-7, Ben…

Ramdev Chemicals P. Ltd, Palghar vs. Asst CIT Palghar Cir, Palghar

ITA 6676/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2018AY 2012-13

Bench: Shri G. S. Pannu, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.6676/M/2016 (निर्धारणवर्ा / Assessment Year: 2012-13) M/S. Ramdev Chemicals P. बिधम/ Acit,Palghar, Circle, Ltd. E-41, Midc Industrial Palghar Aayakar Bhavan, Vs. Area, Boisar, Tal. Pa;Ghar- Bidco Road, Palghar (W)- 401506. 401404. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcr5210R (अपीलाथी/Appellant) .. (प्रत्यथी /Respondent)

For Appellant: Shri Dharmesh Shah & DhavalFor Respondent: Shri Ram Tiwari (Sr. AR)
Section 142(1)Section 143(1)Section 143(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं/I.T.A. No.6676/M/2016 (निर्धारणवर्ा / Assessment Year: 2012-13) M/s. Ramdev Chemicals P. बिधम/ ACIT,Palghar, Circle, Ltd. E-41, MIDC Industrial Palghar Aayakar Bhavan, Vs. Area, Boisar, Tal. Pa;ghar- Bidco Road, Palghar (W)- 401506. 401404. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AABCR5210R (अपीलाथी/Appellant) .. (प्रत्यथी /Respondent) Assessee by: Shri Dharmesh Shah & Dhaval Shah. Department by: Shri Ram Tiwari (Sr. AR) सुनवाईकीतारीख / Date of Hearing: 16.05.2018 घोषणाकीतारीख /Date of Pronounce…

M/S Adhunik Infrastructure Pvt. Ltd., Kolkata vs. JCIT, RG-10, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1281/KOL/2015[2010-2011]Status: DisposedITAT Kolkata23 May 2018AY 2010-2011

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.Dr
Section 143(3)Section 80I

…o employing labour, procures material from a third party. Thus, contracts involving mere labour of the contractor are included in the purview of "works contract". We find that the Hon’ble Supreme Court in case of Associated Cement Co. Ltd. vs. CIT reported in 201 ITR 435 while interpreting the term 'work' u/s 194C of the Act had held that words `any work' in section 194C(1) of the Act means any work including supply of labour to carry out work and is not intended to be confined to or restricted to works contract, therefore, a person who credits to the account of or pays to a contractor any sum payable on behalf o…

M/S Gcs Computer Technology Private Limited, Chandigarh vs. JCIT, Patiala

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 621/CHANDI/2016[2008-09]Status: DisposedITAT Chandigarh18 Apr 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year : 2008-09

For Appellant: Sh. Rakesh Cajla, AdvocateFor Respondent: Sh. K.S. Bains, Addl. CIT
Section 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER Assessment Year : 2008-09 M/s GCS Computer Technology Vs. The JCIT, Patiala Range, Private Limited, SCO 152-153, Patiala Sector 9-C, Chandigarh PAN No.AABCG3185G (Appellant) (Respondent) Appellant by : Sh. Rakesh Cajla, Advocate Respondent by : Sh. K.S. Bains, Addl. CIT Date of Hearing : 18.04.2018 Date of Pronouncement: 18.04.2018 ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order dated 14.03.…

ACIT, Cir-33, Kolkata vs. M/S Ho Hup Simplex Jv, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 692/KOL/2016[2010-2011]Status: DisposedITAT Kolkata21 Mar 2018AY 2010-2011

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 692/Kol/2016 Assessment Year : 2010-11 Acit, Circle-33, Kolkata -Vs- M/S Ho Hup Simplex Jv [Pan: Aaaah 0653 B] (Appellant) (Respondent)

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 80I

…Thus, contracts involving mere labour of the contractor are included in the purview of "works contract”. 6.8. It would be pertinent at this juncture to look into the observations of the Hon’ble Supreme Court in the case of Associated Cement Co. Ltd. vs. CIT [201 ITR 435], wherein the Hon'ble Court while interpreting the term 'work' u/s 194C held that: "We see no reason to curtail or to cut down the meaning of the plain words used in the section. "Any work" means any work and not a "works contract ", which has a special connotation in the tax law. Indeed in the sub-section, the "work " referred to therein express…