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2 results for “house property”+ Section 194C(1)clear

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Section 194C(1)3 Section 194C2

THE ASSOCIATED CEMENT COMPANY LTD. vs. THE COMMISSIONER OF INCOME TAX

In the result, this appeal fails and is dismissed directing

C.A. No.-002860-002860 - 1979Supreme Court23 Mar 1993

For Respondent: COMMISSIONER OF INCOME-TAX BIHAR, PATNA AND ANR

Section 194CSection 194C(1)

property. 542 According to him, the ’work’ for the the carrying of which the sum is required to be credited to the account of or paid to a contractor under section 194C(1) of the Act is only a ’works contract’ and hence deduction under that sub-section could arise only to the extent where the sum credited

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN