D.C.I.T CIR - 8,KOLKATA, KOLKATA vs. M/S ABCI INFRASTRUCTURE PVT LTD, KOLKATA
In the result, the appeal of revenue is dismissed
ITA 990/KOL/2013[2006-07]Status: DisposedITAT Kolkata10 Jan 2018AY 2006-07
Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]
Section 143(3)Section 147Section 148Section 801ASection 80I
TDS in respect of payment to contractors for carrying out any work in the Explanation thereto as explained the term ‘work’ to be an inclusive definition, but has provided an exclusion to be ‘does not include manufacturing or supplying of a product. according to requirement or specification of the customer by using materials purchased from a person, other than such
