contribution to provident fund on behalf
of the employees of the sub - contractors of the assessee
company on the ground that the expenditure ... contractor under any contract or as
a debt payable by the contractor.
(2) A contractor from whom the amounts mentioned in sub- section
Officer made additions
on account of ;
1) Cash payment to bogus sub-contractors Rs.20,73,852/-;
2) Cash payment to sub-contractors ... account of cash payments made to bogus sub-
contractors/contractors and additional income declared during survey.
3. Aggrieved by the order levying penalty
bills against the sub-contract expenses claimed by the assessee were not found
in respect of some of the sub-contractors. In respect of this ... payments to the said contractors
are not genuine. The said contractors found noted in the diary have also been
paid sub-contract payments during
payments made or credited in favour of a contractor or sub-
contractor differently than the payments on account of
interest, commission or brokerage, fees ... under sub-section (2) would thus be
complete the moment the requirements contained therein are
satisfied. Such requirements, principally, are that the sub-
contractor, recipient
Income tax Act, 1961, voluntarily paid on behalf
of the sub-contractors employing labourers at the appellants project
site. While arriving at the conclusion learned ... Engineering and Industrial Construction. The assessee
had hired the services of sub-contractors to execute job work. The sub-
contractors did not comply with
payable to a resident, or amounts payable to a
contractor or sub-contractor, being resident, for carrying out
any work (including supply of labour ... resident,
(iii) The amounts are payable to a contractor or sub-contractor
being resident.
(iv) Tax is deductible at source under Chapter XVII
noted that assessee has not
deducted tax on payment to various sub-contractors and late interest payment
to M/s. Poona Petroleum Company, the details ... payable to a resident, or amounts payable to a contractor or sub-
contractor, being resident, for carrying out any work (including supply
of labour
payable to a resident, or amounts payable
to a contractor or sub-contractor, being resident, for carrying
out any work (including supply of labour ... resident,
(iii) The amounts are payable to a contractor or sub-
contractor being resident.
(iv) Tax is deductible at source under Chapter XVII
payable to a resident, or amounts payable to a
contractor or sub-contractor, being resident, for carrying out any
work (including supply of labour ... resident,
(iii) The amounts are payable to a contractor or sub-contractor
being resident.
(iv) Tax is deductible at source under Chapter XVII
verification of the genuineness of the
transaction of sub-contract and identity of the sub-contractors. Since some of the
sub-contractors failed to file ... relevant documents to prove the
genuineness of sub-contract work and identity of sub-contractor. The assessee has
failed to submit these details. From verification
