services are technical
and are undertaken by the assessee as a sub-contractor for Aker
Installation FP AS who in turn is a contractor ... said section does not distinguish between the main
contractor or a sub-contractor. If the intention of the Legislature was to
restrict the benefit
necessary verifications as regards the details of
work done by the sub-contractor of the assessee, viz. M/s. Urja
Infrastructure; (ii).that during ... assessee;
(vi). That the fact that the assessee and the sub-contractor concern,
viz. M/s Urja Infrastructure were „Sister concerns‟ within the meaning
group on 4.2.2011. The assessee,
being one of the sub-contractors of Madhucon Group, was also
searched. Pursuant there to, a notice u/s 153A ... sub-contractor or main contractor and to estimate the income @ 8% for
the main contractor and at 5% in the case of sub-contractor
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
appointment of contractors / sub-contractors for executing the work at the site of those projects and no contractor/ sub-contractor having come forward to execute ... executed through contractors/sub-contractors, the material such as bricks, sand and even water will be arranged by the contractor/sub-contractor
duties assigned to him, and includes a shot firer; (n) "contractor" means an individual, association of individuals, company, firm, local authority or local body ... operations in a mine on contract basis, and includes a sub-contractor; (o) "deep-hole drilling and blasting" means drill holes more than three meters
capacity as a sub-contractor, can be
considered to have been executed by "a contractor" as
defined under sub-clause (iii) of clause ... contractor with a private body shall not be taken into
consideration or that experience gained by a contractor
as a sub-contractor shall
reproduced below:-
[Payments to contractors and sub-contractors.
194C.[(1) Any person responsible for paying any sum to any
resident (hereinafter in this section referred ... resident (hereafter in this section referred to
as the sub-contractor) in pursuance of a contract with the
sub-contractor for carrying
depreciation is allowable @ 60% to contractor/sub contractor as
usage of machineries is to be considered and not who is using the
machineries ... diving, under water wielding, including
hyperbaric techniques. The assessee was a contractor/sub-contractor in
the oilfiled of ONGC during the year. The assessee submitted
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
