M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

THE DCIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

THE DCIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ADDL.CIT., RANGE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE DY.CIT., CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE JT.CIT.,(OSD)CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

THE ACIT, CIRCLE-5,, AHMEDABAD vs. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ACIT, CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD,,AHMEDABAD vs. THE ACIT, CIRCLE-5,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

THE ACIT, CIRCLE-5,, AHMEDABAD vs. M/S. RAJKAMAL BUILDER INFRASTRUCTURE PVT. LTD,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

THE DCIT, CIRCLE-3(1)(2),, AHMEDABAD vs. M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT., CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE ACIT, CIRCLE-3(1)(2),, AHMEDABAD

In the result this ground of appeal preferred by the assessee is allowed

Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy

17A, page No.51 and 98 of the Tender documents. 22. So far as safety measures are concerned, the terms also stipulated that the assessee has to arrange for labours and also responsible for safety of all the concerned. In this regard the assessee has to take Workmen Compensation Insurance and also liable to pay compensation as per clause 36, page

AKASH INFRA PROJECTS PVT.LTD.,,AHMEDABAD vs. THE ACIT,GNR CIRCLE,, GANDHINAGAR

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

Property and Land Developers P.Ltd.(Mumbai ITAT) [2018] 93 taxmann.com 296 (Mum) 5. Rohan & Rajdeep Infrastructure (Pune ITAT) [2013] 40 tax.com 136 (Pune) 6. ABG Heavy Industries Ltd.(BOM HC) [2010] 189 taxman.com 54 (Bom) 7. Koya& Co. Construction P.Ltd. [2012] 21 taxmann.com 35 (Hyd.ITAT) 8 . GVPR Engineers Ltd. [2012] 21 taxmann.com 25 (Hyd ITAT) 9. B.T. Patil & Sons Belgaum