sub-contractor is compulsorily registrable, we fail to see any further purpose in requiring the contractor to prove that the turnover of the sub-contractor ... sub-contractor is registered and his registration number will be known. To require that the contractor should also show that the sub-contractor
same was passed on
to the sub-contractor; and, in view of the above, the income of
Rs.Nil, as returned by the assessee ... very same rates, while making payment to the
sub-contractor; both the petitioner and the sub-contractor had filed
their respective returns of income; while
misconduct with respect to Article No. 1 is that, while the sub-contractor had raised the bill dated 08-06-1992 and was paid ... against the bill dated 08-06-1992 of the sub-contractor. It is the very same bill dated 08-06-1992 which is also
petitioner is between a
contractee and the contractor and not between a contractor and
his sub-contractor, the petitioners claim, to be entitled for
exemption ... SRMT and the petitioner is
between a contractor and a contractee, and not a contractor and a
sub-contractor. Consequently the petitioner is not entitled
eligible for any deduction relating to the value of the sub-contract. The sub-contractor if he is a VAT dealer, in such a case ... under Clause (a) of Sub-section (7) of Section 4 .
30. While Sub-rule (1)(c) requires the sub-contractor to issue a tax invoice
Crores
by itself and Rs.9.25 Crores through its Sub-contractor totalling to
Rs.25.975 Crores was furnished. Under Clause 39.3, the petitioner ... Concessionaires/EPC Contractors Representative,
(which consent shall not be unreasonably withheld).
The construction Contractor shall furnish to the
Concessionaire/EPC Contractor particulars of the
subcontractors
quarries and other formalities will be directly done by the sub-contractors concerned. The agencies have been paying the seigniorage fee directly to the Department ... contractors themselves. Thereafter, another meeting of the sub-contractors, NTPC and BHEL representatives was convened and held on 26-5-2000.
9. The third respondent
laws of Cayman Islands, was named under the agreement as
a sub-contractor. The original contract between ONGC and
the contractor was for the deployment ... being conducted by Sub-contractor in
compliance with the provisions of the Contract.
Operator through Contractor shall notify
Sub-contractor in writing of the name
works executed by the sub-contractor as a matter of execution by the main contractor and the main contractor to that extent, as per records ... thus the experience gained by the sub-contractor is that of the prime contractor and the prime contractor is deprived of 50% of the experience
contractor or sub-contractor.
If the payment is made to the contractor and the contractor in his turn pays to the sub-contractor, tax deduction ... made by the contractee to the contractor and the contractor can furnish to the sub-contractor a copy of the certificate of tax deduction issued