Skyline Engineering Contracts (India) ... vs Dcit, New Delhi on 17 September, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: F : NEW DELHI
BEFORE SHRI ... 5485 & 3382/Del/2017
Assessment Year: 2009-10
Skyline Engineering Contracts Vs DCIT,
(India) Private Ltd., Circle-24(2)/23(1),
Plot
Dcit, Circle- 23(2), New Delhi vs Skyline Engineering Contracts (India) ... on 17 September, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES ... 5485 & 3382/Del/2017
Assessment Year: 2009-10
Skyline Engineering Contracts Vs DCIT,
(India) Private Ltd., Circle-24(2)/23(1),
Plot
computation of engineering fees as adopted by the assessee, took into consideration the entire receipts of the assessee from engineering contracts (excluding the pure advance ... tailored its gross income to show a gross loss from its engineering contracts.
(ii) Para 7.1 of the accounting standard of the ICAI discusses
2012
M/s. Mcnally Bharat Engg.Co.Ltd
A.Yr.2006-07
"1. That on the facts and in the circumstances of the case ... conveying plant/machinery/spares and
coal washing plant on a turnkey contract basis. For A.Y.2006-07 the assessee filed
return of income
clause of contract left no doubt that the contract was Works contract on turn-key basis and not a consultancy contract.
9. In the case ... term "divisible contract" whose synonym is "sever able contract" is defined as under:
Severable contract - A contract that includes
appears that the assessee is engaged in
the business of engineering contracts. It is not in dispute that the
assessee is entitled for claiming interest ... building for its business. The assessee being in the
business of engineering contract, it has to necessarily obtain license
/permission to use the building from
computation of engineering fees as adopted by the assessee, took into consideration the entire receipts of the assessee from engineering contracts (excluding the pure advance ... tailored its gross income to show a gross loss from its engineering contracts.
(ii) Para 7.1 of the accounting standard of the ICAI discusses
Germany & LCI
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S.No. Sochata-Sahara Contract Art II Technik LCI Contract PB II
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A. Repairs--Engineering Coordination-- Repairs of engines and components.
overall ... repairs including supply of parts, such a contract would be 'works contract' and not a contract for technical or consultancy services
worthwhile to mention some discussion made in HUDSONS Building and Engineering Contracts, 7th Edition,
which deals with commencement of the
work by the Public Authority
case of a partnership firm carrying on business of executing engineering contracts. Subsequently a private limited company took over the running business of the partnership
