Works contract - transfer of material purchased by the assessee at concessional rate to contractor -...

Works contract - transfer of material purchased by the assessee at concessional rate to contractor - whether such arrangement, permitting utilization of construction materials by contractor and adjustment of its consideration in the contractor's account, would constitute an act of 'sale' - Held Yes - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X