deletion of the additions made towards payment
made to sub contractors, is not accepted, since the very fact that
there has been no response ... statutory notices issued u/s 133(6)
to the concerned sub contractor who is stated to have undertaken
certain works and also considering the fact
Radiance Realty Developers India ... vs Dcit Central Circle 2(1), Chennai on 2 May, 2025
assessee had incurred
expenses by way of payments made to sub-contractors. The AO found
these sub-contractors to be bogus and non-existent ... Tribunal restricted the
disallowance to 10% of the expenditure incurred towards sub-contractors.
Aggrieved by the action of the Tribunal, the Revenue had inter alia
that the sub-contract payments were made to 12
parties, the TDS was not liable to be deducted, since the sub-
contractors ... sub contract transporters before the Ld.CIT(A), NFAC, Delhi.
5.1 During the Assessment year 2017-18 the assessee has engaged
the Transport sub-contractors
that the cash was deposited in the
bank accounts of the sub-contractors ought not to have invoked Sec.40A(3).
ITA No.2390/Chny ... failed to consider that the sub-contractors insisted cash payment
for expenditure which the nature of business calls for.
5. The Ld. CIT(A) ought
paid" were used only in relation to a
contractor of sub-contractor. This differential
treatment was not intended. Therefore, the
legislature provided that ... services or fees for technical
services or to a contractor of sub-contractor
shall not be deducted in com putting the
income of an assessee
paid" were used
only in relation to a contractor of sub-contractor. This
differential treatment was not intended. Therefore, the
legislature provided that ... services or fees for technical services or to a
contractor of sub-contractor shall not be deducted in com
putting the income of an assessee
resident (hereafter in this section referred to as the sub-
contractor) in pursuance of a contract with the sub-contractor
for carrying ... time of credit
of such sum to the account of the sub-contractor or at the time
of payment thereof in cash or by issue
paid" were used
only in relation to a contractor of sub-contractor. This
differential treatment was not intended. Therefore, the
legislature provided that ... services or fees for technical services or to a
contractor of sub-contractor shall not be deducted in com
putting the income of an assessee
paid" were used
only in relation to a contractor of sub-contractor. This
differential treatment was not intended. Therefore, the
legislature provided that ... services or fees for technical services or to a
contractor of sub-contractor shall not be deducted in com
putting the income of an assessee
