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Case Law Details

Case Name : The East India Hotels Ltd Vs Central Board of Direct Taxes (Bombay High Court)
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East India Hotels Ltd. & Jaswant Singh Bhatia Vs. CBDT and UOI – Bombay High Court

The word ‘carrying out any work’ in section 194C is limited to any work which on being carried out culminates into a product or result. The word ‘work’ in s.194C is limited to doing something with a view to achieving the task undertaken or carry out an operation which produces some result. The facilities/amenities made available by a hotel to its customers is not covered under any of the categories specified in

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