Nature of Receipts

Court :
Supreme Court

Brief :
That business of developing and printing of photographic films is only a service contract and does not include any element of sale of goods. Hence, question of bifurcating receipts into sales and service elements doe not arise.

Citation :
C.K. Jidheesh Vs. Union of India

Nature of Receipts C.K. Jidheesh Vs. Union of India 10/27/2005 (2005) 149 Taxman 446(SC) Case Fact: Whether in business of developing and printing photographic films, receipts have to be bifurcated into an element of sale of goods and an element of services, Decision: Held by hon"ble court that business of developing and printing of photographic films is only a service contract and does not include any element of sale of goods. Hence, question of bifurcating receipts into sales and service elements doe not arise.

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Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

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