PRATAP CHANDRA MOHANTY,JAGATSINGHPUR vs. ITO, WARD-1, PARADEEP, PARADEEP

In the result, appeal of the assessee is partly allowed

Bench: Shri N.S Saini & Shri Pavan Kumar Gadaleassessment Year: 2011-2012

purchase from third parties other than the customers. Thus, though the assessee is doing a works contract the same would not fall within the meaning of the word 'works contract' for the purpose of the act due to the exclusion provided in the meaning of 'work' in section 194C of the Act. The issue raised by the Ld. CIT that

DCIT, CIRCLE-1(2), BHUBANESWAR, BHUBANESWAR vs. M/S. ORISSA SPONGE IRON AND STEEL LTD, BHUBANESWAR