2010 (6) TMI 801

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se Joseph, the learned standing counsel appearing for the appellant and Sri Joseph Kodianthara, the learned senior counsel appearing for the respondent. 2. The only question raised in the departmental appeal is whether the Tribunal was justified in allowing deductions of total payment of ₹ 9,06,604 made by the respondent to three sub-contractors of which two of them are unrelated to the r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e respondent produced assessment order of the related assessee namely Vellapally Brothers (Constructions) Pvt. Ltd., insofar as payments to others are concerned there is nothing to prove assessments of the same amounts in the hands of the sub-contractors. Since none of the authorities have considered this and Tribunal has allowed the claim merely based on the scheme of payment in the original cont .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n we do not think department can apply another yard stick in the case of the respondent as above. The Assessing Officer should verify the position as to whether the respondent has collected TDS on the amounts and the very same amount is in the hands of contractors and if so to allow the deductions or otherwise to disallow the claim. The appeal is allowed to the above extent and in the way state .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X