enlarging scope and ambit of section 194C
Last updated: 20 March 2009
Court :
HIGH COURT OF BOMBAY
Brief :
The facilities/amenities made available by a hotel to its customers do not constitute “work” within the meaning of section 194C; consequently, the Circular No. 681 dated 8-3-1994 to the extent it holds that the services made available by a hotel to its customers are covered under section 194C must be held to be bad in law.
Citation :
The East India Hotels Ltd.
v.
CBDT
Writ Petition No. 2104 of 1994
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CA Devanshi Gandhi (Ajani)
Published in Income Tax
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