Assistant Commissioner Of Income ... vs Viacom18 Media Private Limited, Mumbai on 15 October, 2025
IN
drawing of mineral oil or natural gas and other engineering constructions like platform and many other ancillary related thereto, These constructions are the basic infrastructure ... drawing of mineral oil or natural gas and other engineering constructions like platforms and many other ancillaries related thereto. These structures are basic infrastructures required
only provided services for preparation of extended design drawings, based on basic designs and drawings provided by the assessee. Therefore, the contract exhibit the scope ... only provided services for preparation of extended designs and drawings based on basic designs and drawings provided by the assessee. Thus the different clauses
responsible for development of a set of basic engineering documents
which involves preparation of various diagrams, designs, drawings and
layout plans. It has its design
kind of work
done by the appellant is basically an engineering activity.
Finally, by applying its engineering capability, the final
development of design occurs ... kind of work done by the appellant is basically an engineering activity.
Finally, by applying its engineering capability, the final development of design
occurs
Page 14 of 20
ITA No.7282 & 7283/Mum /2007
Patel Engineering Ltd. A.Y:03-04 & 04-05
contractor. The contractor shall ... shall execute the basic and
detailed design and the engineering work in compliance with the provisions of
the contract I good engineering practices and shall
stated by the Ld.
counsel that the amount was spent towards basic engineering fees for
expansion in Cement Division and making certain technological changes.
However ... expense of Rs.66,69,101/-, it was spent towards
basic engineering fees for expansion in Cement Division and making
certain technological changes. The project
convert the basic design into workable detailed
design. In order to save on labour cost, portion of the low end design and
drawing work ... operators who convert the
instructions provided by the core team into drawings. These drawings are
checked and verified by the Core team
specifications that are required to be purchased indigenously together with the working, drawings and designs, and material of construction which would be necessary ... Final layout of the plant including main outdoor equipment.
(j) Basic building drawings with operating weights and/or design loan data of the equipment
costs as sub-
contracting,that the assessee was engaged in engineering design and drawing services for
various overseas clients.With regard to CCEL,he argued ... assessee is with the
group entities. Secondly,segmental results of basic and detailed engineering services of
CCEL are not available for the year under appeal