In the result ITA number 5584/Del/2013 filed by the assessee for assessment year
Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi
251 Taxman 459 (SC)/[2017] 399 ITR 1 (SC)/[2017] 299 CTR 1 (SC) while deciding the issue of mobilization fees has held that when the contracts are indivisible, it is not appropriate to treat the various receipts of the contract differently. Therefore, material used for performance of contract cannot be treated differently than other consideration received. In fact