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2010 (6) TMI 801
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....seph Kodianthara JUDGMENT C. N. Ramachandran Nair, J. Heard Sri Jose 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 Rs. 9,06,604 made by the responde....
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.... their assessments. Even though learned senior counsel appearing for the 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 allow....