State of Himachal Pradesh v. Associated Hotels, AIR 1972 SC 1131

29 STC 474Supreme Court of India1972#10724 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2001 to 2018.

Judgments citing State of Himachal Pradesh v. Associated Hotels, AIR 1972 SC 1131

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 271/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…contract even though some material might have been used in the execution of the contract. In such cases, section 194C would be attracted as held by Hon'ble Supreme Court in the case of State of Himachal Pradesh vs. Associated Hotels, AIR 1972 SC 1131; [1972] 29 STC 474 (SC). When this test ITA Nos. 264 to 271/Bang/2017 & C.O. Nos. 66 to 69/Bang/2017 Page 12 of 24 is applied in the present case, it is clear that the dominant object is to carry out the development work on the land belonging to the Vendor and as such it is a works contract and provisions of section 194C are clearly attracted. 6.2The predominant a…

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 270/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2018AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…contract even though some material might have been used in the execution of the contract. In such cases, section 194C would be attracted as held by Hon'ble Supreme Court in the case of State of Himachal Pradesh vs. Associated Hotels, AIR 1972 SC 1131; [1972] 29 STC 474 (SC). When this test ITA Nos. 264 to 271/Bang/2017 & C.O. Nos. 66 to 69/Bang/2017 Page 12 of 24 is applied in the present case, it is clear that the dominant object is to carry out the development work on the land belonging to the Vendor and as such it is a works contract and provisions of section 194C are clearly attracted. 6.2The predominant a…

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 269/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…contract even though some material might have been used in the execution of the contract. In such cases, section 194C would be attracted as held by Hon'ble Supreme Court in the case of State of Himachal Pradesh vs. Associated Hotels, AIR 1972 SC 1131; [1972] 29 STC 474 (SC). When this test ITA Nos. 264 to 271/Bang/2017 & C.O. Nos. 66 to 69/Bang/2017 Page 12 of 24 is applied in the present case, it is clear that the dominant object is to carry out the development work on the land belonging to the Vendor and as such it is a works contract and provisions of section 194C are clearly attracted. 6.2The predominant a…

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 268/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…contract even though some material might have been used in the execution of the contract. In such cases, section 194C would be attracted as held by Hon'ble Supreme Court in the case of State of Himachal Pradesh vs. Associated Hotels, AIR 1972 SC 1131; [1972] 29 STC 474 (SC). When this test ITA Nos. 264 to 271/Bang/2017 & C.O. Nos. 66 to 69/Bang/2017 Page 12 of 24 is applied in the present case, it is clear that the dominant object is to carry out the development work on the land belonging to the Vendor and as such it is a works contract and provisions of section 194C are clearly attracted. 6.2The predominant a…

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 267/BANG/2017[2009-10]Status: DisposedITAT Bangalore25 May 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…contract even though some material might have been used in the execution of the contract. In such cases, section 194C would be attracted as held by Hon'ble Supreme Court in the case of State of Himachal Pradesh vs. Associated Hotels, AIR 1972 SC 1131; [1972] 29 STC 474 (SC). When this test ITA Nos. 264 to 271/Bang/2017 & C.O. Nos. 66 to 69/Bang/2017 Page 12 of 24 is applied in the present case, it is clear that the dominant object is to carry out the development work on the land belonging to the Vendor and as such it is a works contract and provisions of section 194C are clearly attracted. 6.2The predominant a…

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 266/BANG/2017[2009-10]Status: DisposedITAT Bangalore25 May 2018AY 2009-10

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…contract even though some material might have been used in the execution of the contract. In such cases, section 194C would be attracted as held by Hon'ble Supreme Court in the case of State of Himachal Pradesh vs. Associated Hotels, AIR 1972 SC 1131; [1972] 29 STC 474 (SC). When this test ITA Nos. 264 to 271/Bang/2017 & C.O. Nos. 66 to 69/Bang/2017 Page 12 of 24 is applied in the present case, it is clear that the dominant object is to carry out the development work on the land belonging to the Vendor and as such it is a works contract and provisions of section 194C are clearly attracted. 6.2The predominant a…

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 265/BANG/2017[2008-09]Status: DisposedITAT Bangalore25 May 2018AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…contract even though some material might have been used in the execution of the contract. In such cases, section 194C would be attracted as held by Hon'ble Supreme Court in the case of State of Himachal Pradesh vs. Associated Hotels, AIR 1972 SC 1131; [1972] 29 STC 474 (SC). When this test ITA Nos. 264 to 271/Bang/2017 & C.O. Nos. 66 to 69/Bang/2017 Page 12 of 24 is applied in the present case, it is clear that the dominant object is to carry out the development work on the land belonging to the Vendor and as such it is a works contract and provisions of section 194C are clearly attracted. 6.2The predominant a…

INCOME TAX OFFICER (TDS),, BANGALORE vs. M/S. ITC EMPLOYEES HOUSING CO-OPERATIVE SOCIETY LTD, BANGALORE

In the result, all the appeals filed by the revenue are dismissed and all the COs filed by the assessee are also dismissed

ITA 264/BANG/2017[2008-09]Status: DisposedITAT Bangalore25 May 2018AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumar

For Appellant: Shri Vishnu Moorthi, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 194CSection 201Section 201(1)

…contract even though some material might have been used in the execution of the contract. In such cases, section 194C would be attracted as held by Hon'ble Supreme Court in the case of State of Himachal Pradesh vs. Associated Hotels, AIR 1972 SC 1131; [1972] 29 STC 474 (SC). When this test ITA Nos. 264 to 271/Bang/2017 & C.O. Nos. 66 to 69/Bang/2017 Page 12 of 24 is applied in the present case, it is clear that the dominant object is to carry out the development work on the land belonging to the Vendor and as such it is a works contract and provisions of section 194C are clearly attracted. 6.2The predominant a…

M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

ITTA/33/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 194CSection 197(1)Section 201

…ract or not was needed to be decided by the Assessing Officer. It also relied upon the judgment of the Apex Court in the case of Himachal Pradesh v. Associated Hotels of India Limited, reported in TAXAP/33/2000 5/27 JUDGMENT [(1972)29 STC 474 (SC)] where the Apex Court held that when the principal objective of work undertaken by the payee of the price is not a transfer of chattel qua chattel, the contract is of work and labour. The Adjudicating authority also made a mention of the judgment of this Court in the case of All Gujarat Federation of Tax Consultants & Ors. vs. CBDT, rep…

M/S. ASSOCIATED CEMENT COMPANIES LTD. vs. COMNR. OF CUSTOMS

Appeals are dismissed but in

C.A. No.-000821-000821 - 2000Supreme Court25 Jan 2001
For Respondent: COMMISSIONER OF CUSTOMS

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 28 CASE NO.: Appeal (civil) 821 of 2000 Appeal (civil) 1021 of 2000 Appeal (civil) 1023 of 2000 Appeal (civil) 1027 of 2000 Appeal (civil) 1028 of 2000 Appeal (civil) 1029 of 2000 Appeal (civil) 1030 of 2000 Appeal (civil) 1031 of 2000 Appeal (civil) 1032 of 2000 Appeal (civil) 1033 of 2000 Appeal (civil) 1423 of 2000 Appeal (civil) 1493 of 2000 Appeal (civil) 1494 of 2000 Appeal (civil) 3250-3251 of 2000 Appeal (civil) 3632 of 2000 PETITIONER: M/S ASSOCIATED CEMENT COMPA…