2010 (6) TMI 801

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..... 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 ₹ 9,06,604 made by the respondent to three sub-contractors of which....

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....d 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 allowed the claim merely based on the schem....