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

29 STC 474Supreme Court of India1972#10464 most cited

What is State of Himachal Pradesh v. Associated Hotels, AIR 1972 SC 1131 authority for?

A contract is a works contract, attracting Section 194C, if its dominant purpose is to carry out work, even if some materials are involved in its execution.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2001 to 2018.

Also referred to as

State of Himachal Pradesh v. Associated Hotels · Section 194C · works contract · dominant object · execution of contract · material used · TDS applicability

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

ITTA/33/2000HC Telangana27 Aug 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

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…