same was issued by the party to whom the
building contract was given and not by an independent architect. However, the
said certificate ... area and the new Insert building
along with various other portions of building. As per the said certificate, the
assessee was directed to obtain
laying, building operating or
expanding a common carrier or contract carrier
or for laying, building, operating or expanding a
city or local natural gas distribution ... Board, which reads as under:
"20. Declaring, laying, building etc of common carrier or
contract carrier and city or local natural gas
distribution network
these circumstances, the agreement between
Amritsar International Foundation Trust and Sachdeva
Building contracts Pvt. Ltd., as reproduced on page 7 to 9 of the
order ... regarding transactions
between these two along with work undertaken by Sachdeva
Building contracts Pvt. Ltd, duly furnished during assessment
proceedings to the satisfaction of worthy
operating or expanding
any pipeline as common carrier or contract
carrier; or
(ii) Laying, building, operating or expanding
any city or local natural gas distribution ... operating or expanding
any pipeline as common carrier or contract
carrier; or
(iv) Laying, building, operating or expanding
any city or local natural gas distribution
proceedings for AY 2007-08 as under:-
"Furthermore, as the building construction contract consists of material of Rs
2,75,01,415/- and labour ... only and if your
goodselves wish to disallow depreciation on building contract the same should
ITA No.679/M/2014- Swastik Home Land Agencies
also acted in clear violation of Section 8 of the Domestic Building Contracts Act, 1995. Their further allegations is that they have been burdened with
works contract and construction services in so far as they are used for construction or execution of works contract of a building or civil structure ... works contract and construction services insofar as they are used for (a) construction or execution of a works contract of a building or civil structure
months.
The time was not the essence, in cases of building contracts;
especially where penalty clause for delay has been incorporated
therein,which safeguards
possession. The claims made by the complainant were not included in building contract dated 11/03/1988. He was provided the deed of declaration along
society had taken work of plastering of walls of building from outside. That
contract was given to M/s. D.P. Construction. They had fixed ... parapet wall of
building of complainant and also to the roof of the building. Hence, complainant
had given contract of that work to the Opposite
