interest on TDS. The
A.O. disallowed 30% of expenditure incurred towards subcontract
payment of Rs. 41,90,848/- and made addition ... very same
ground of non-deduction of TDS.
17. Insofar as the subcontract payment of Rs. 41,90,848/-,
although the assessee claims to have
execution of work contracts/development of projects
by taking works, and also subcontract works from main
contractors, filed its return of income ... course of survey, it was
noticed that, the assessee had given subcontract works to two
persons namely, Sri R. Madhava Reddy and Sri S. Narsimha
justified in
disallowing such payment without proving corroboratively
that such subcontract work has not been executed at all.
5. The learned CIT (Appeals) has erred ... Assessing Officer
("Ld. AO") observed that the assessee had made subcontract
payments of Rs.19,87,932/- to Mr. P. Anjani Kumar
section 133A
of the Act has categorically stated that it received the subcontract
amount from ACPL ... proposing to disallow the sum of Rs. 80,14,67,379/- being
subcontract expenses paid during the year to M/s Avexa under section
section 133A
of the Act has categorically stated that it received the subcontract
amount from ACPL ... proposing to disallow the sum of Rs. 80,14,67,379/- being
subcontract expenses paid during the year to M/s Avexa under section
section 133A
of the Act has categorically stated that it received the subcontract
amount from ACPL ... proposing to disallow the sum of Rs. 80,14,67,379/- being
subcontract expenses paid during the year to M/s Avexa under section
entities associated with the Dhoot Group. This
contract, he stated, was further subcontracted to M/S. Prerna
Smart Solutions, an entity owned by the petitioner ... Subsequently, M/S. Prerna Smart Solutions subcontracted the
work to Kolkata-based Mining and Engineering Corporation,
owned by Mr. Uttam Daga, who is the brother
M/S Ucm Coal Co. Ltd. Lko. Thru. Its ... vs Adani Enterprises Ltd. Thru. Managing
part of conditions.
Those conditions are specified as under:
"13.0 SUBCONTRACTING
13.1 Subcontracting
i. The Contractor shall not subcontract the whole of
the works ... Except where otherwise provided
in the Contract, the Contractor shall not subcontract
any part of the works without the prior consent of the
Engineer
Subcontractor, out of or in relation to
or in connection with this Subcontract, or for any breach thereof, shall
be amicably settled by mutual conciliation ... arbitrators to determine
whether and when the termination of this Subcontract had occurred,
each Party's obligations and rights under this Subcontract shall
