Application of Section 44BB to supply of plant and machinery not on hire basis; appeal dismissed.

Application of Section 44BB concerned whether receipts from supply of plant and machinery fell under the presumptive taxation provision; the supply was admitted not to be on a hire basis, and the legal questions presented rested solely on the provision. Because the factual premise (non-hire supply) was undisputed, the court found no basis to admit or entertain the legal question presented, concluding that the appeal could not be sustained and therefore dismissing the challenge. The effect is that the presumptive treatment issue was not reopened where the characterisation of the transaction is not contested.

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Issues: Whether the questions of law raised, which rested solely upon Section 44BB of the Income-tax Act, 1961, and concerned the tax treatment where supply of plant and machinery was not on hire basis, warranted admission of the appeals.

Analysis: The Court noted that the legal questions for consideration were restricted to the scope and application of Section 44BB of the Income-tax Act, 1961. The factual position that the supply of plant and machinery was not on a hire basis was not disputed by the appellants. Having regard to the limited legal question framed exclusively under Section 44BB and the absence of disputed factual matrix on the hire/supply characterisation, the Court found no substantive ground to entertain or admit the appeals on the suggested questions of law.

Conclusion: The appeals are dismissed and no relief is granted to the appellant; the appeals do not succeed.

Final Conclusion: The challenge based solely on Section 44BB, in the factual matrix where supply was not on hire, does not warrant admission of the appeals, and the appeals are dismissed.

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