M\S.CHENNAKESAVA VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX VIJAYAWAD
The Appeal is dismissed
ITTA/33/2000HC Telangana27 Aug 2012
Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO
Section 194CSection 197(1)Section 201
Section 194C of
the Act would be applicable in view of the decision of the Apex
Court rendered in case of Associated Hotels of India
Limited [Supra], if the principal objective of the work
undertaken by the payee of the price is not the transfer
