above proposition. As regards, the
number of workers, it was also pointed out that casual workers and
contract workers were required to be taken into ... Works Private Limited (339 ITR 491).
Taking into account the casual/contract workers, the assessee did
fulfill the condition of requisite number of workers being
done.
Distinction between contract of services and contract for services is
firmly established. In the case of contract of service, the persons
hiring the service ... contract of services and contract for service. It was opined that in the
case of contract for service, the person receiving the contract could
Twilight Jewellery Pvt. Ltd
that it is mainly engaged as contract manufacturer or job worker for its AE on
whose behalf it has been manufacturing ... jewellery as per designs. The assessee is only a job worker
or a contract manufacturer who is entitled for making charges based on its cost
said expenditure was incurred, was in
the nature of 'work contract' and hence was liable to TDS. Since the assessee
had not deducted ... said expenditure was not
relating to any work contract rather the payments were made to different
workers through one representative. Though all the payments were
head "Salaries".
The question whether the amount payable under the contract would be exempt on the ground that it is consideration ... supply machinery and also erect them and those contracts were inextricably linked or a composite contract. We are in this case concerned with a simple
Cybrer Tech Systems & Software Ltd., ... vs Department Of Income Tax
Cybertech Systems & Software
processes carried on for
manufacturing garments for others under job work contracts. The activity of
labour job involved use of machinery, labour, material which were ... expenses relating to the activity of manufacturing are borne by the job
worker. The appellant is charging form the job worker
Lml Ltd, vs Assessee
आयकर अपील य अ धकरण "बी" यायपीठ मुंबई म
Hindsutan Ciba Geigy Ltd., Mumbai vs Department Of Income Tax
1
Novartis India Ltd
IN
Tropical Clothing Co. P. Ltd., Mumbai vs Assessee
आयकर अपील य अ धकरण,
धकरण, मंुबई
