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
price is not a transfer of chattel qua chattel, the contract is of
work and labour.
The Adjudicating authority also made a mention of the
judgment of this Court in the case of All Gujarat Federation
of Tax Consultants & Ors. vs. CBDT, reported in 214 ITR
276 wherein, the Gujarat High Court had followed the decision
of the Bombay High
