hands of the Assessee on the ground that 14
of the Sub Contractors to whom the sub contracts were assigned by
the Respondent/Assessee/ Contractor ... failed to prove the identity,
credibility and genuineness of the sub contractors?
(ii) Whether the Tribunal was right in not
appreciating the findings
contractor or sub-contractor, as the case may be, for the execution by or under the contractor or sub-contractor of the whole ... compensation but for the provisions of Sub-section (1). Disputes arising between the principal and his sub-contractor have to be resolved by the Commissioner
provisions of this Act;
(d) all amounts paid to the sub-contractors as consideration for execution of works contract whether wholly or partly :
Provided that ... allowed unless the dealer claiming deduction, produces proof that the sub-contractor is a registered dealer liable to pay tax under this Act and that
General Exemption No.107
“29. (c) Where the importer is a Sub-contractor, he
produces to the Deputy Commissioner of Customs or the
Assistant Commissioner ... Provided that nothing contained in this Sub-clause shall
apply if such Sub-contractor is an Indian Company or
Companies.”
4. The Petitioner had cleared
recovered from him. The money withdrawn and paid to the sub-contractors showing steady progress in the work, on the basis of impress vouchers showing ... proposed payment to the sub-contractors and the quantum of work to be undertaken and completed. During the period for which monies are withdrawn from
sub DEPOSIT" in the sub Name of Main
contractor agreement. contractor agreement. Contractor's lien to
This bank deposit This bank deposit Bank ... discharged by main Contractor duly
contractor and bankers contractor and their discharged by main
on receipt of the bankers on completion contractor and their
Performance
EDAC is the contractor qua Siemens and Star World
is the sub contractor qua EDAC. The sub contract given by EDAC to Star
World vide ... this regard in said contract.
c) besides Star World, other sub contractors also worked qua
work in said contract and therefore, anything said
Bogus Sub-Contractor
expenses amounting to a sum of Rs.80,02,09,950/- was claimed in the
Return of Income filed by the petitioner ... sub-contract payments and examined the
compliance to the statutory provisions.
(v) In respect of the findings during the search proceedings, that
the sub-contractors
Contractors which is third respondent before this
Court; that AJS Contractors is a partnership firm which shall hereinafter be
referred to as 'sub-contractor ... three partners of sub-contractor has
clearly sailed with the contractor. One of the three partners of sub
contractor firm has been arrayed as fourth
deduction could be allowed on proof that the Sub-contractor is a registered
dealer and that the turnover of the sub-contractor is included ... that the sub-contractor is a
registered contractor and if at all, the Department was under the view that
the sub-contractor had not included
