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sec 194c caselaws itat stone crusher unit and the central government having not notified AS 7 under section 145(2), AO could not reject the Where one of the four units of the assessee was closed down Process of crushing of stone into stone concrete ie, grit, in stone crusher is a any work as used in section 194C, and as such no tax was ...
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Kumaon Stone Crusher.] 9. M/s Kumaon Stone Crusher filed a writ petition praying for quashing the order dated issued by Conservator of Forest and order dated issued by Divisional Forest Officer directing for making recovery and levy of Transit Fee upon the finished item of stone stone grits, stone chips etc from the ...
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sec 194c caselaws itat stone crusher unit
Raj Laxmi Stone Crushers Pvt. Ltd, vs Assessee on 11 April, 1955. AND /Del/2009 Assessment year: 200506 M/s Raj Laxmi Stone DCIT, ... provisions of section 80IB of the IT Act which are applicable to the unit and the ..... copies of judgments in the following cases as decided by ITAT were placed. .... by the assessee squarely fit in the provisions of section 194C of the Act as is....
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Digest of important case law – January 2010 : Download monthly (January 2010) ... Process of crushing of stone into stone concrete, grit, in stone crusher is a manufacturing activity within the meaning of section 80IB. ... can not be said to be carrying on any work as used in section 194C, and as such no tax was deductible from payments ...
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