Supreme Court · 1978 INSC 205 · Decided 6 October 1978
Brij Bhushan Lal Parduman Kumar ETC. v. Commissioner of Income Tax, Haryana, Himachal Pradesh and New Delhi-Iii
- Court
- Supreme Court of India
- Citation
- 1978 INSC 205 · [1979] 2 S.C.R. 16
- Case number
- CIVIL APPEAL No. 1701/1974
- Decided
- 6 October 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Liability to tax-Whet~r in a lun1p sum contract, where the stores and n1aterials are Jupplied by the Govern1ncnt, the cost thereof was liable to be taken into account while estiJnating the inco1ne or profits of the assessee con­ tractor-Best Judgment assess1nent, principle to be assessees are ~1ilitary Engineering Services' contractors and as such carry on business of executing contracts and work on behalf of the Government.. 'fheir contracts are '·Lumpsum contracts"' where the depart­ ment suppli~s the materials at fixed rates. The revenue was of the
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