pertaining to the details of payments made to
developers/contractors and tax deducted thereon. From the details
filed, the AO noticed that the assessee ... entered into certain
agreements and MOU's, with the developer/contractor Shri Lakshman
for carrying out the above activities and had failed to deduct
Shri Mukesh Singla vs M/S G.S Developers & Contractor Pvt. Ltd on 21 March, 2018
Author: Jayant Nath
Bench: Jayant Nath ... Petitioner
Through Mr.Vikas Tomar, Adv.
versus
M/S G.S DEVELOPERS & CONTRACTOR PVT. LTD. Respondent
Through Mr.Mohit Chudhary, Adv. with
Mr.Gurmit
Developers & Contractors Pvt Ltd vs M/S Imperial Housing Ventures Pvt Ltd & ... on 23 February, 2018
Author: S.J. Vazifdar
Bench ... DATE OF DECISION: 23.02.2018
M/s G.S. Developers & Contractors Pvt. Ltd.
.....Petitioner
versus
M/s Imperial Housing Ventures Pvt. Ltd. and another
.....Respondents
parlance. Accordingly a developer is a person who develops
the facility and such person may or may not be a contractor. On the
other hand ... beautification is merely a contractor but not a developer.
Accordingly while developing a project, a developer has to make
technological inputs, entrepreneurial inputs, etc. Besides
pertaining to the details of payments made to
developers/contractors and tax deducted thereon. From the details
filed, the AO noticed that the assessee ... entered into certain
agreements and MOU's, with the developer/contractor M/s Lion
Estates and Properties for carrying out the above activities
Assessing Officer for verification of details pertaining
to payments made to developers/contractors and tax deducted thereon.
From the details filed, the AO noticed that ... entered into
certain agreements and MOU's, with the developer/contractor M/s MCN
Developers for carrying out the above activities and had failed
developer is a
person who undertakes the responsibility to develop a project. (b) That
a developer is therefore not a civil contractor simplicitor. (c) That ... developer and works contractor. It
clarifies that a works contractor shall not be included in the category of 'developer
contractor may not be a
developer hut every developer developing infrastructure facility on
behalf of the Government is a contractor. {Para 29]
Section ... contractor may not be a
developer but every developer developing infrastructure facility on
behalf of the Government is a contractor. [Para 34]
• Section
Ramdev Ginning Factory Through Shri ... vs M/S Goldy Contractors And Developers ... on 21 March, 2018
1 W.A. No.89/2018
THE HIGH COURT ... 2018
(Ramdev Ginning Factory vs. M/s. Goldy Contractors and Developers & Ors.)
Indore, Dated: 21/03/2018
Shri P.K. Saxena, Senior Advocate with
Goldy Contractors And Developers ... vs Icici Bank on 16 January, 2018
W.P. No.4548/2017 1
HIGH COURT OF MADHYA PRADESH: BENCH AT INDORE ... 4548/2017
M/s Goldy Contractors and Developers Vs. ICICI Bank Ltd & Another
Indore, dated 16.01.2018
Shri A.K. Chitale, learned senior counsel with
