https://www.taxtmi.com/caselaws?id=215044 Payments to State Electricity Boards for extending supply infrastructure and commissioning traction substations were treated as reimbursement for statutory supply-related works, not as a works contract. On that basis, the Tribunal held that section 194C did not apply and the consequential demand and interest under sections 201(1) and 201(1A) could not survive. The limitation objection failed because the order was passed within a reasonable time after survey and detection, and the challenge based on the absence of typed grounds in Form No. 35 also failed because the appeal had been considered on merits. en-us Fri, 30 Dec 2011 00:00:00 +0530 Mon, 23 Jul 2012 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215044 Payments to State Electricity Boards for extending supply infrastructure and commissioning traction substations were treated as reimbursement for statutory supply-related works, not as a works contract. On that basis, the Tribunal held that section 194C did not apply and the consequential demand and interest under sections 201(1) and 201(1A) could not survive. The limitation objection failed because the order was passed within a reasonable time after survey and detection, and the challenge based on the absence of typed grounds in Form No. 35 also failed because the appeal had been considered on merits. Case-Laws Income Tax Fri, 30 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215044