Expression ‘contractor’ does not include within its fold a subcontractor carrying out any work in pursuance of a subcontract with a sub subcontractor in AY 2006–2007

HCC-L&T Purulia Joint Venture Vs JCIT ITAT BENCH ‘H’, MUMBAI ITA Nos. 1644, 3041/MUM/2010 Assessment Year: 2006- 07 and 2007- 08 Decided on: 24 June 2011 Order Per: Bench: ITA No.1644/M/2010 is an appeal by the assessee against the order dated 22/1/2010 of CIT(A) XXXIII, Mumbai relating to assessment year 2006-07. Ground No.1 raised by the assessee reads as under: “1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the dis allowance of 15% out of payments made to vendors covered by the provisions of sectio...