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Case Law Details

Case Name : Dy. Commissioner of Income ( ITAT Hyderabad) Vs JVK Infra Pvt. Ltd
Appeal Number : ITA No. 1404/Hyd/2017
Date of Judgement/Order : 08/06/2018
Related Assessment Year : 2012-13
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DCIT Vs JVK Infra Pvt. Ltd. ( ITAT Hyderabad)

We notice that the AO in his remand report accepted that assessee has done work contract with M/s MEIL, M/s Yamne Power Pvt. Ltd. and UAN MAX Infra Ltd. AO himself accepted that M/s MEIL and M/s Yamne Power Pvt. Ltd. are main contractors and assessee is sub-contractor. With regard to UAN, the work order itself disclosed that the work is assigned to assessee by UAN for the work of state of Nagaland. This shows beyond doubt that assessee is only sub-contractor. As per the decisions

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