Case Law Details
Case Name : The East India Hotels Ltd Vs Central Board of Direct Taxes (Bombay High Court)
Related Assessment Year :
Courts :
All High Courts Bombay High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
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 the term ‘work’ in Explanation III to section 194C; consequently, the Circular N...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
WHAT ARE THE TDS RATE FOR HOTEL, THEY ARE FOOD PROVIDING FOR ENMPLYEE…THANKS