Case Law Details
Case Name : PCIT Vs ATC Telecom Infrastructure Pvt. Ltd. (ITAT Mumbai)
Appeal Number : I.T.A. No. 6366/Mum/2018
Date of Judgement/Order : 04/01/2023
Related Assessment Year :
Courts :
ITAT Mumbai
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PCIT Vs ATC Telecom Infrastructure Pvt. Ltd. (ITAT Mumbai)
ITAT Mumbai held that security charges involve supply of manpower only and the same does not involve “carrying on of any work”. Accordingly, provisions of section 194C are not attracted for expenses claimed as ‘security charges’. Hence, disal
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