M/S AC CARGO MANAGEMENT P.LTD,,COCHIN vs. THE ITO, COCHIN
In the result, the appeal of the assessee is partly allowed
ITA 320/COCH/2013[2007-08]Status: DisposedITAT Cochin23 Mar 2017AY 2007-08
Bench: Shri Abraham P. George & Shri George George. K.] आयकर अपील सं./I.T.A. No. 320/Coch/2013. िनधा"रण वष" /Assessment Year : 2007-2008. Vs. M/S. Ac Cargo Management The Income Tax Officer, Pvt. Ltd, Ward 1(1) 1St Floor, Chacko Chambers, Kochi Civil Lines Road, Palarivattom, Kochi 682 025. [Pan Aaeca 2206K] (अपीलाथ" अपीलाथ" अपीलाथ"/Appellant) अपीलाथ" (ू"यथ" ू"यथ" ू"यथ"/Respondent) ू"यथ"
For Appellant: Shri. R. Krishnan, C.A
Section 194Section 194CSection 194ISection 40
7 …..
(i) the provisions of section 194 shall apply to all types of contracts for carrying out any work including transport contract, service contracts, advertisement contracts, broadcasting contracts, telecasting contracts, labour contracts, materials contracts and works contract;
(ii) ....
(iii) ....
(iv) ....
(v) …. Service contracts would be covered by the provisions of this section since service means doing any work as explained
