Supreme Court · 1993 INSC 108 · Decided 23 March 1993
Associated Cement Company LTD. v. Commissioner of Income-Tax, Bihar, Patna and ANR.
- Court
- Supreme Court of India
- Citation
- 1993 INSC 108 · [1993] 2 S.C.R. 538
- Case number
- CIVIL APPEAL No. 2860/1979
- Decided
- 23 March 1993
- Bench
- B.P. JEEVAN REDDY, N. VENKATACHALA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 194C(l)
Headnote
CEMENT COMPANY LTD. v. COMMISSIONER OF INCOME-TAX, BIHAR, PATNA AND ANR. MARCH 23, 1993 B [B.P. JEEVAN REDDY AND N. VENKATACHALA, JJ.) Income Tax Ac4 1961: Section 194C-Sub-section (J}-Scope of-Contract between Contrac- C tor and specified organisations for canying out "any two percent tax is not confined to Contractor's income contponent. D E F The appellant-Company issued a letter to its Contractor containing the terms and conditions of a contract or loading packed cement bags from its Packing Plants into wagons or trucks. Under Clause U there was a stipulation
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