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
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, New Delhi vs M/S. Skyline Engg. Contracts (India) ... on 27 March, 2025
ITA No.2705/Del/2015
IN THE INCOME TAX APPELLATE TRIBUNAL ... 2705/Del/2015
िनधारणवष/Assessment Year:2011-12
DCIT, बनाम Skyline Engg. Contracts (India) P. Ltd.,
Circle 23(2), Vs. Plot No.4, Kehar Singh
clause, "works
contract" means a contract wherein,--
(i) transfer of property in goods involved in the execution of
such contract is leviable ... composite works contract only
consisting of more than one service and the contract as a whole is
classifiable as works contract service only on applying
contract agreement, the TPO noted that the entire
installation and civil work had been sub-contracted to M/s.
Techno Electric and Engineering Company Limited ... contract
with PGCIL was much wider than the scope of work
specified in the sub-contract with M/s Techno Electric
and Engineering Co. When
engineering, management and technical consulting firm. Its services include
techno economic feasibility studies, detailed project reports, project
consultancy, master planning, detailed design and engineering, contract
assessee is engaged in rendering Computer Aided
Designing ('CAD')/ engineering design, contract software development,
and IT enabled back-office support services ... comparable
cannot be equated to provision of routine CAD / engineering design, contract
software development services and IT enables services provided by the
Assessee
(ii) Infosys
engineering industry as plant
and machinery; their customer M/s SMS Meer India Limited is engaged in the
business of planning, design, engineering, contracting, commissioning
assessee and its consortium partner
in India M/s Beekay Engineering Corporation. The two contracts are as under:
S.No Description Prices (Currency ... Contract value."
20. A perusal of the above two contracts shows that in the case of RINL,
consortium partner M/s Beekay Engineering Corporation
proceedings, the Appellant submitted that he
had provided services under Works Contract and Engineering
Consultancy during ... further find that services rendered by the Appellant
namely Works Contract Service and Engineering Consultancy
Service were declared taxable services under wrong provisions.
Hence
