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

ITO (TDS) (OSD) 1(2), Mumbai vs. Fino Fintech Foundation, Navi Mumbai

ITA 5951/MUM/2014[2011-12]Status: DisposedITAT Mumbai22 Jun 2016AY 2011-12

Bench: S/Sh. Rajendra & Pawan Singhआयकर आयकर अपील अपील संसंसंसं./I.T.A./5951 & 52/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Income Tax Officer(Tds)(Osd)-1(2) Fino Fintech Foundation/M/S. Financial Inclusion Network & Operation Ltd.(Now Room No.812, K.G. Mittal Hospital Known As Fino Paytech Limited) Bldg., Charni Road Tarun Bharat, Plot No.38/39, Sector Vs. Mumbai-400 002. No.30, Near Sanpada Railway Station, Navi Mumbai-400 075. Pan:Aabcf 1125 D/Aaacf 9869 D (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri K. Ravi Ramachandran-Dr Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 20.06.2016 घोषणा क" तारीख / Date Of Pronouncement: 22.06.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Orders,Dated 14.07.2014 & 18.07.2014 Of Cit(A)-14, Mumbai,The Assessing Officer (Ao) Has Filed The Present Appeals Raising Various Grounds.

For Appellant: NoneFor Respondent: Shri K. Ravi Ramachandran-DR
Section 194Section 194CSection 194JSection 197Section 201Section 201(1)Section 254(1)

…ained u/s. 197 of the Act. The FAA referred to the provisions of section 194J and relied upon the cases of Manmohan Das (59 ITR 699);Indian Medical Association (AIR 1996SC550);International Clearing and Shipping Agency(241ITR172)and Associated Cement Co.Ltd. (201 ITR 435).She held that in the case under consideration the services provided to the assessee were manual in nature,that there was no specific skill required to provide the services,that the services rendered by the parties to the assessee were not in the nature of fee for professional services, that the services rendered by the service providers were als…

ACIT, New Delhi vs. Shri Dinesh Kumar Mathur, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5623/DEL/2011[2008-09]Status: DisposedITAT Delhi27 Jan 2016AY 2008-09

Bench: Shri Inturi Rama Rao & Smt Suchitra Kamblei.T.A .No.-5623/Del/2011 (Assessment Year-2008-09)

Section 194CSection 194JSection 195Section 40

…DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI INTURI RAMA RAO ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No.-5623/Del/2011 (ASSESSMENT YEAR-2008-09) ACIT Vs Dinesh Kumar Mathur Circle-24(1), Room No. 238-B, F-10/4 2nd Floor, C. R. Building, I.P. Estate Vasant Vihar New Delhi New Delhi (APPELLANT) AAIPM9343D (Respondent) Appellant by Sh. Raman Kant Garg, SR. DR Respondent by Sh. R. B. Mathur, C.A. Date of Hearing 05.11.2015 Date of Pronouncement 27.01.2016 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the Revenue against the order dated 28/9/2011 passed by the Ld. CIT(A)’s XXIII, Ne…

ITO, Meerut vs. Sh. Arun Kumar, Meerut

In the result, the appeal of the department is dismissed

ITA 5063/DEL/2012[2009-10]Status: DisposedITAT Delhi04 Dec 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 5063/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer, Vs Sh. Arun Kumar Ward-1(1), 281, Boundry Road, Meerut Meerut (Appellant) (Respondent) Pan No. Aaypk1784D Assessee By : Sh. O. P. Sapra, Adv. Revenue By : Sh. K. K. Jaiswal, Dr Date Of Hearing : 30.09.2015 Date Of Pronouncement : 04.12.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. O. P. Sapra, AdvFor Respondent: Sh. K. K. Jaiswal, DR
Section 194CSection 197(2)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. Kuldip Singh, JM ITA No. 5063/Del/2012 : Asstt. Year : 2009-10 Income Tax Officer, Vs Sh. Arun Kumar Ward-1(1), 281, Boundry Road, Meerut Meerut (APPELLANT) (RESPONDENT) PAN No. AAYPK1784D Assessee by : Sh. O. P. Sapra, Adv. Revenue by : Sh. K. K. Jaiswal, DR Date of Hearing : 30.09.2015 Date of Pronouncement : 04.12.2015 ORDER PER N. K. Saini, AM: This is an appeal by the department against the order dated 06.07.2012 of ld. ld. CIT(A), Meerut. 2. Following grounds have been raised in this appeal: “1. Whether…

ITO (TDS) 2(3), Mumbai vs. Milton Global Ltd, Mumbai

The appeals of the Revenue are dismissed

ITA 3169/MUM/2014[2004-05]Status: DisposedITAT Mumbai06 Nov 2015AY 2004-05

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 133ASection 194CSection 194JSection 201(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member ITA NOs.3169 & 3170/Mum/2014 Assessment Years: 2004-05 & 2005-06 ITO(TDS)-2(3), M/s Milton Global Limited, R. No.708, 7th Floor, Asian Building, 4th Floor, बनाम/ Smt. K.G. Mittal Ayurvedic R. Kamani Marg, Vs. Hospital Building, Ballard Estate, Charni Road, Mumbai-400001 Mumbai-400002 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AACCM1997P राज"व क" ओर से…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, the appeal of the assessee in ITA Nos

ITA 565/CHNY/2015[2014-15 (upto Sep 2014)]Status: DisposedITAT Chennai14 Sept 2015

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.564 & 565/Mds/2015 "नधा"रण वष" /Assessment Years : 2013-14, 2014-2015 Vodafone Cellular Limited, Vs. The Deputy Commissioner Of No.1045-1046, Income Tax, Avinashi Road, Tds Circle, Coimbatore 641 018 Coimbatore [Pan Aaacb 8614L ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. A.V. Sreekanth, JCIT, IRS
Section 133ASection 194CSection 194JSection 201(1)Section 9

…1A) of the act that may be levied, should be charged up to the date of payment of taxes by the payee/recipient of such income". 5.3 The ld. Authorised Representative for assessee relied on the following judgments. (1) Associated Cement Company Ltd. vs . CIT 201 ITR 435 (SC) (2) ITO vs Bharat Sanchar Nigam Ltd, 64 SOT 138, Mumbai. (3) Khaitan & Co vs. CIT, 12 SOT 120, Delhi. (4) Glaxo Smithkline Consumer Health Care Ltd. vs. ITO, 12 SOT 221, Delhi. (5) ACIT vs. Merchant Shipping Services (P) Ltd, 135 TTJ 589, Mumbai. (6) East India Hotels Ltd. And Authorised Representative. V. CBDT and Anr.320 ITR 526 (Bom) (7)…

Vodafone Cellular Limited, Coimbatore vs. DCIT, Coimbatore

In the result, the appeal of the assessee in ITA Nos

ITA 564/CHNY/2015[2013-14]Status: DisposedITAT Chennai14 Sept 2015AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.564 & 565/Mds/2015 "नधा"रण वष" /Assessment Years : 2013-14, 2014-2015 Vodafone Cellular Limited, Vs. The Deputy Commissioner Of No.1045-1046, Income Tax, Avinashi Road, Tds Circle, Coimbatore 641 018 Coimbatore [Pan Aaacb 8614L ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. A.V. Sreekanth, JCIT, IRS
Section 133ASection 194CSection 194JSection 201(1)Section 9

…1A) of the act that may be levied, should be charged up to the date of payment of taxes by the payee/recipient of such income". 5.3 The ld. Authorised Representative for assessee relied on the following judgments. (1) Associated Cement Company Ltd. vs . CIT 201 ITR 435 (SC) (2) ITO vs Bharat Sanchar Nigam Ltd, 64 SOT 138, Mumbai. (3) Khaitan & Co vs. CIT, 12 SOT 120, Delhi. (4) Glaxo Smithkline Consumer Health Care Ltd. vs. ITO, 12 SOT 221, Delhi. (5) ACIT vs. Merchant Shipping Services (P) Ltd, 135 TTJ 589, Mumbai. (6) East India Hotels Ltd. And Authorised Representative. V. CBDT and Anr.320 ITR 526 (Bom) (7)…

M/S Times Vpl Ltd vs. Addl.C.I.T

In the result, the assessee's appeal for both assessment years 2008-09 and 2009-10 are partly allowed for statistical purposes

ITA 1193/BANG/2013[2008-09]Status: DisposedITAT Bangalore06 Feb 2015AY 2008-09

Bench: Shri Rajpal Yadav & Shri Jason P. Boaz

For Appellant: Shri Rajan Vora, C.AFor Respondent: Shri C.H. Sundar Rao, C.I.T (D.R)
Section 143(1)Section 143(3)Section 194CSection 40

…er the category of “work” which includes advertising as per clause (iii) to the Explanation to section 194C of the Act. In coming to this finding, the Assessing Officer derived support form the decision of the Hon'ble Apex Court in the case of ACC Ltd. V CIT (201 ITR 435) and the decision of the Hon'ble Madras High Court in the case of CIT V Poompuhar Shipping Corporation (Madras) (2006) 282 ITR 3. The Assessing Officer also placed reliance on the CBDT Circular No.715 dt.8.8.1995. On appeal, the learned CIT (Appeals) upheld this finding of the Assessing Officer for both Assessment Years 2008-09 and 2009-10. 5.3 B…

M\S.Chennakesava Vijayawada vs. The Commissioner of Income Tax Vijayawad

ITTA/33/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO