interpreted as normally understood in the common parlance. According to the assessing officer in the common parlance an industrial undertaking would be separate and distinct ... compound-wall and having only one gate.
2. There was a common source of water.
3. There was single electric connection for running the entire
construction.
iii) All expenses for development of infrastructure such as:
a) Common entrance gate with compound wall to the housing scheme
b) Internal roads ... Water lines and connections for supply of water from the common source of the
water for the entire housing project
e) Providing drainage lines
said to be closely-linked when they emanate from
a common source being an order/contract/agreement/arrangement
and the nature, characteristics and terms ... transactions are
substantially flowing from the said common source.
First proviso to Section 92C(2) :
"92C(2). The most appropriate method referred
interpreted as normally understood in the common parlance. According to the AO in the common parlance an industrial undertaking would be separate and distinct ... compound-wall and having only one gate.
2. There was a common source of water.
3. There was single electric connection for running the entire
there can never be a piecemeal method of accounting for a
common source of income, irrespective of method of accounting
followed by the assessee
each of the transporters for
failure to deduct tax at source. The common reason submitted by Ld counsel
for the assessee is that none ... each of the transporters for failure to deduct
tax at source. The common reason stated by the assessee is that none of the
parties
establishment of new units and it has been
held that common source of power and common books of account is not
relevant. The assessee ... that there
was common management or the fact that separate accounts had not been
maintained or that there was a common source of power would
Commissioner of V/s M/s General Motors (I) Pvt.
Income-tax, TDS Circle, Ltd., Chandrapura Industrial
Room No.5, Ground Floor, Estate, Halol, District ... plant and machinery for the purpose of
deducting tax at source. As commonly understood, plant or
machinery has to produce things or articles as outputs
plant and machinery for the purpose of deducting the tax at
source. As commonly understood, plant or machinery has to
produce things or articles
plant and machinery for the purpose of deducting the tax at
source. As commonly understood, plant or machinery has to
produce things or articles
