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Showing contexts for: sublet of contract in Akal Purkh Ex-Servicemen Transport Co. ... vs Ito, Tds Ward 49(1) on 19 August, 2005Matching Fragments
7. That in case of sub-letting of the work, all the dues of the assessee shall be forfeited and the assessee was forbidden to sublet the work to any other person, agency or transporter.
8. The assessee will retain up to 15% of the income carried on tipper trucks owned by the Ex-servicemen including directors and pass on the balance to them after deducting expenses incurred on each tipper towards expenses."
3.9 On the basis of above submissions, it was pleaded on behalf of the assessee that it is only the Ex-Servicemen Transport Company which entered into an agreement with Coal Company and that there was no further agreement or contract to sublet the work to the owners of the tipper truck. It was further pleaded that since there existed no contract between the company and the owners for hiring the trucks, the provisions of section 194C(1)(a) to (j) are not attracted.