information which it had
obtained at the time of subcontract assigned to them.
13.1 The addresses of these parties were supplied
amended only to the limited extent
set forth in the Assignment Agreements.
* The terms and conditions of the original contracts were
determined in substance ... Tellabs Denmark and
were only subsequently subcontracted/assigned to the
assessee.
* The assessee merely carried out the contract with PGCIL in
accordance with the terms
Lg Electronics Inc., Korea (Lgek), ... vs Dcit, Circle- 2(2)(1), International ... on 2 September
loss arising out of the said contract. The work was assigned
work and not subcontracted or sublet by the assessee.
5. The A.O. also ... considered it to be a case of subcontract and not of
assignment and therefore the assessee was required to deduct TDS u/s.
194C
computed by applying a net profit rate of 8%
after allowing Subcontracts, materials supplied, deductions
such as Seignarage, Labour cess, VAT etc., depreciation,
Interest ... Assessee further submit that there is no margin derived
from to Subcontract works assigned. The Sub contract
agreements were also submitted before you for verification
schools in the state
of Rajasthan. Assessee company in turn subcontracted the assignment
to various venders which were called as Authorized Business Associates
(ABA). Assessee
assessee-company executed part of the work on subcontract basis by assigning job works. The assessee could not furnish clear working out of charges paid
letter dated 08.11.2012 that the contract does
not stipulate that any job/assignment related to the subject
supply contract will be done in India, even ... with the previous consent in
writing of the ONGC, sublet/subcontract, transfer or assign the
contract or any part thereof in any manner whatsoever. However
specifically noted that the work is assigned to the same
concern, "ME" who has further subcontracted the job work
Deputy Commissioner Of Income Tax vs Indian Syntans Investments (P) Ltd. on 30 June, 2006