above proposition. As regards, the
number of workers, it was also pointed out that casual workers and
contract workers were required to be taken into ... Works Private Limited (339 ITR 491).
Taking into account the casual/contract workers, the assessee did
fulfill the condition of requisite number of workers being
claim of the appellant by determining the
issue if casual workers/contract workers engaged by the
assessee are to be considered for the purpose
assessee that it was making payments directly to the contract workers
supplied by the two labour contractors appointed by the assessee. However,
these evidences need ... payments of Rs, 1.42.71.8717-
(processing charges) and Rs. 2,47,07,2157-
(contract payment).
B 31/05/2017 Being aggrieved, the Assessee preferred appeal
before
2009 Notice issued to all workers, where in the company noticed
various tactics adopted by the workers, in delaying the production.
The copy ... qoods.
08/07/2009 Notice to workers- wherein it is stated that the union workers have
stopped the contract workers and damaged the property
failed to appreciate that payment to contract
workers was allowable expense in the relevant previous year
on payment of applicable TDS irrespective, whether such
corresponding
received the payment, qua the services rendered by the employees/contract
workers of the company as the case may be. In the set aside assessment
done.
Distinction between contract of services and contract for services is
firmly established. In the case of contract of service, the persons
hiring the service ... contract of services and contract for service. It was opined that in the
case of contract for service, the person receiving the contract could
confirming the disallowance of the gratuity provision for
contract labour by stating that since the contract workers
are not employees, the provision should not have ... question only to whether the said provision for gratuity
payable to contract labour is allowable u/s.40A(7) or not.
3. The learned
supporting evidences like
details of the workers, the necessary permissions from STPI
authorities for these workers to work in the assessee's
premises ... confirmation dated 20.03.2007 also to
the Assessing Officer confirming that the contract workers hired
had actually worked at the premises of the appellant company.
Therefore
made by the AO out of daily wages and contract
charges of Rs.61,62,042/- claimed by assessee.
12. AO has stated that ... hand the
assessee sated that the payments are made to casual workers/contract labourers and on
the other hand, it was stated that the said
