M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD

The Appeal is dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 194C of the Income Tax Act, 1961 ?” To briefly state the facts – the appellant was in the process of setting up an Oil Refinery at Vadinar, District- Jamnagar. For the purpose, the appellant entered into three different agreements with Messrs. Essar Projects Limited; viz., [1] for supply of Indian sources equipments & materials; [2] for labour-cum-erections