Bombay High Court

Section 145

Bombay H.C : Whether the lower appellate forums committed an error in law in making applicable the decision of the Supreme Court in the case of Brij Bhushan Lal Parduman Kumar vs. CIT 1978 CTR (SC) 134 : (1978) 115 ITR 524 (SC). In the instant case wherein the contractee is a co-operative sugar factory and not a Government Department/establishment and the clause of the contract had provided an option to the contractor/assessee to procure the material in case the contractee failed to do so and also the debit notes for an amount of Rs. 1,03,61,602 were made available.

High Court Of Bombay CIT vs. Arm Engineers Section 145 AT GOA B.H. Marlapalle & N.A. Britto, JJ. Tax Appeal […]

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