i.c.. ltutclionr,r Linder'24llW of tlrc corrslitrrliorr. lt. r:irniro.i li llt:itl'i1lL]:i,il()li:tlltcc'rtlt.:du,,itltt1re1lr-rt;tioItsirtdir.:i-lfc<l.,1-htll.r anci irurrlilllr: arrcl hars nexus and direct correlation utitir llrr.: lirrrr:iions LLnrlr.r-l:i'iji:rr :'1ll(1.'l'1ti: rt;,rttrrc zincl constitution of perlbrrrrel is nof clistincl fi'orn thc ,:r: ir r cltrit'itt:Icrislir:s of the filnr:tions enr,'isaged uncler Alt.i2.lll\r. J'l't,,r r:r'i tr,rt-iir 1i.r tir'Lr'r',rti;, 1'll;ttt]lt''ar:1ii,i|.',isc-lirec11.t'itrr.e1at,i<-lt.ttot]lc r,iz., v,'itcthi:r such arctir,ities are necessary to make the fLrnclion operalioiti.ti or urhetircr the act ivities are performed rvhile carrrying otrt the funcliors:rs sr-tci't or tiit' r,lilcct objc('t of ttrc activities enhances the value or c{'ilcicnc-r' of tirr: iurrL liL,'l:, )r' ltl.l.c..r :ls ihi: r.r irt.trr.<t of. th,' ljtnCtiOnS CtC.. ar.i_, l.nL.: irr liill,r,ir,.r; i)|:.fl.,t.,|,,,,I _. r,1 cottlt'ilulorsi 1,oo.'l'hcrc is mole th:rn ar rncrc ilrc.lircct ot iticiiit-:r;ilti {i()ttt, L L.r',, ])clrt,een tlrt: ilr--tirrities enurner:rted in Sl no. 1 to 9 (cxccpt Sl.No. liA Oharrgcs fil''i'V lr<h'1 . in Ilrrs Sti-rnc.lt!, Sl.No. (r'IJunk Stall) ancl tlle rrnclerlving ftrrrclior.r; ulilr:t' l\l.l':].1i](l-/,..I,l.}lr.l|t-tttctioI-rsat.t:c]tlat.1l,lic.ltlrl1.i1.;l1l1r ,;1',,.'J rtt:ir tii,: rrt.:1..ii'itv is L1r:t,:ryr:cl 6r-sit1:1tligt.l. i'lrL.Ls Lirlr"r:is,i i,,1r,.'tiitl..,r: ,ir; ' i.-rctrr,'t-cltt1l-tcirr.:tir'ityi.lfidt-}icttttlctir:lt-ts.Itisnott1.tc1:rr.-r1lrlr.tirllrillitl't,'1-tJl,;..11-i;, u'liicir clctr,:rrnines r,vhether it is in relation to thc funclion lrut thc intplictttioll; ol'lltr' 1ir;lisiiriivc rri!scssrncnt of the term'itt t'elat.ion tc,l'is nrorc tillcd torr'iu'rlai lr:rxllr.. ilsr:1.xrrribili1r' iirrrl iclcrrlilv of lhe activitics irrr,oh'ecl u'ii1r ilr,' ilrrrr:iicir:r ,iri,, rt',1 inr)r-r)1.\i on olhcr pilrzunctcrs. I-{ower.cr, in this c;tse, thc tcrrclcr- contl-actot'"'i i:.i i)l)r)iir l^i(J 1'(rldcr back to barck services to the mur-ricip;rl corporatiorr. Nr:ccilt:ss t<i l-;irr'. lltir.; Lr,1ii)i.ril)tiorl r',,i11 no1 applJ- rf the colttractor has pcr-for'1nc(l i,ur lrclivitlr ilial rll,.'lrr.' ittt intlilct:1 <.:orrrrcction rvith thc fr-urctions cn1-rrrstr:rl ol ri ill'irt:iilil,''i:;,rt:l'. ,,:, ittr:itlcrital i:orrrp()llent of a rnr:rre cornprehensivr: suppiv o1'otltcr l;t.:t-r,ir*'es.
