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contracts which are by legal fiction deemed to be divisible under Article 366(29-A) , the value of the goods involved in the execution

Constitution of India, when Clause (29A) was inserted in Article 366 , it was open to the department to vivisect a works contract for the purpose ... true that, with the insertion of Clause (29A) in Article 366 of the Constitution, sales tax could be levied in respect of indivisible works contracts

taxation" has therefore been defined in Clause (28) of Article 366 of the Constitution to include "the imposition of any tax or impost

which would be a sale for the purpose of Article 366(29-A)(d). 10. Thus, it needs to be noted that there

366. 23. On the other hand, ld. D.R while controverting the contention of ld. Counsel for the assessee took us through Article

shares. Such power has to be given only by the Articles and even the Articles can confer it only in respect of non-payment ... Ramashankar Prasad v. Sindri Iron Foundry P. Ltd. wherein amending of articles of association designed to enlarge strength of one group of Directors

March, 2001 wherein he allowed deductions under Section 80HH at Rs. 83,366 and deduction under Section 80-I at Rs. 66,909 aggregating ... UPSEB and was not engaged in the manufacturing or production of any article or thing, as was evident from the copies of relevant tender notices

Joint Commissioner Of Income Tax vs I.T.C. Ltd. on 7 September, 2007 Equivalent

Chicago Pneumatic India Ltd. vs Dy. Cit on 23 March, 2007 ORDER V.K. Gupta

Sumitomo Corporation vs Deputy Commissioner Of Income Tax on 31 May, 2007 Equivalent citations: [2008