Case Law Details
Case Name : Pr. CIT Vs The Senior Manager (Finance), Bharat Heavy Ltd., (Punjab and Hariyana High court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Relevant Extract of the Judgment
21. These are usual clauses in such contracts. The testing, pre-commissioning, commissioning and post-commissioning are required to be carried out by a contractor to satisfy the customer that the work has been executed in a proper manner; that the equipment has been installed as required and that its performance meets the parameters specified in the contract. The personnel that are required to test and commission the plant and equipment perform their functions not under a contract for the supply of technical services to the customer, but to satisfy the customer...
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