M/S.BIRLA CEMENT WORKS vs CENTRAL BOARD OF DIRECT TAXES — C.A. No. 5004/1997

Case under Section XV. Status: Disposed.

Disposed

CNR: SCIN010077431997

Filing Date

30-Apr-1997

Registration No

C.A. No. 5004/1997

Diary Number

7743/1997

Order Date

28-Feb-2001

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section XV

Petitioner(s)

  1. 1.M/S.BIRLA CEMENT WORKS

    Adv. PRAVEEN KUMAR

Respondent(s)

  1. 1.CENTRAL BOARD OF DIRECT TAXES

    Adv. SUSHMA SURI

Case History

  1. Case disposedDisposed

  2. 28-Feb-2001

    Judgment - of Main CaseView PDF

  3. 28-Feb-2001

    ROP - of Main CaseView PDF

  4. 30-Apr-1997

    Case filed

    Registration No. C.A. No. 5004/1997

View Full Judgment
casestatus.in Summary

Summary: M/S. Birla Cement Works v. CBDT, CA 5004/1997 The Supreme Court quashed the CBDT's March 8, 1994 circular extending Section 194C tax deduction requirements to transport contracts. The Court held that before July 1, 1995, Section 194C did not apply to carriage of goods, as "carrying out any work" excludes mere transportation. The Court rejected the CBDT's misinterpretation of ACC v. CIT and ruled that Explanation III (added July 1, 1995) only clarified applicability from that date forward, not retroactively. This case analysis is maintained by casestatus.in based on publicly available court records.

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