Case Law Details
Innovative Steals Pvt. Ltd. Vs ITO (ITAT Delhi)- The word “construction” though mainly connected to the building but it includes within its ambit a bridge under construction building, erection, elevation, establishment, assembly, manufacture, fabrication. It also includes an impressive construction structure, building, edifice, assembly, framework. Therefore, its ambit has not been restricted to only to construction of building.
It includes impressive construction structure, building, edifice, assembly, framework etc. The nature of plants made by the assessee included fixation of certain equipment on land for managing waste and it include also certain degree of civil construction. A structure is created through which the waste is managed by those equipment. It also requires land to establish such erections and to put plant thereon. Therefore, it cannot be said that assessee’s activity does not involve business of construction. Even at the cost of repetition, it may be mentioned here that the word utilised in the provision is only “construction” and not civil construction. Therefore, the application of sec. 115WC(2)(b) cannot be restricted only to the business relating to civil construction and it will cover the business activity of the assessee carried on in the present case. We, therefore, do not find any substance in the addition which has been upheld by CIT(A) the same is deleted.
ITAT BENCH ‘E’ NEW DELHI
ITA No. 1391/Del/2010
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