account of the payment made to the
subcontractor.
12. The assessee during the year has made certain payments to the
subcontractors for the execution ... under:
i. It does not have regular dealing with the subcontractors
described above. As such some work was assigned to them on a
sub-contract
assessment
proceedings, the Assessing Officer noted that assessee made
payments to various subcontractors for doing drilling, excavation,
screening etc., Assessee made payment ... subcontractors Shri. Zafar Hayat. During the course of assessment
proceedings, Assessing Officer issued notice u/s.133(6) of the Act to
said Shri. Zafar
appellant had authorized its personnel
to manage or supervise the affairs of subcontractors, nor any benefit
in the form of salary or otherwise was derived ... substantiating collusion of the employees of
the assessee with the contractors and subcontractors. He
9
ITA Nos.6894/Del/2015;
545/Del/2016
contracts, recorded expenditure claimed to be on account of
payments made to subcontractors. The Assessing Officer , relying on the
findings of the Search, identified significant ... contractors, and tax deduction
made on payments to the subcontractors, would evidence the genuineness
of the claim. These submissions were considered carefully
than (RMC)
b. Provision for disallowance other Rs.1,41,61,380/-
subcontractor works.
c. Disallowances under the head of Rs.85,73,638/-
administrative ... material other than Rs.34,65,157/-
(RMC)
Provision for disallowed other subcontractor Rs.1,41,61,380/-
works.
Purchase Sundries
lieu of the agreement, petitioner executed
the entire work as a subcontractor for the joint venture
entity of M/s. KMC Constructions ... turnover of work contracts executed by the petitioner as a
subcontractor for the joint venture - 4th respondent.
-6-
7. The petitioner thereafter filed a detailed
contract awarded
in favour of KEONICS and the petitioners who are the
subcontractors, have no locus to challenge the aforesaid
orders. It is also urged ... State Government and the
KEONICS itself provides that KEONICS can appoint
subcontractors and the aforesaid fact has to be notified
to the State Government. Similar
responsibility of Service Tax payment
lies on the service provider i.e. subcontractor. If
subcontractor raises bill, we pay service tax to them.
Regarding preparation ... Engineering Works but not to Ms Pawan Engineering
Works ?
Ans : If subcontractor claims Service tax, we pay
the same.
Q.No. 19 : If the subcontractor
statement on oath of the said Firm of performing
the work of subcontractor if the work is awarded to the
petitioner Firm. The participation ... subcontractor in the main
contract to be awarded to the Principal Contractor is only to the
extent of 10% of the total cost of contract
contracts, recorded expenditure claimed to be on account of
payments made to subcontractors. The Assessing Officer , relying on the
findings of the Search, identified significant ... contractors, and tax deduction
made on payments to the subcontractors, would evidence the genuineness
of the claim. These submissions were considered carefully
