M/S. RAJKAMAL BUILDERS INFRASTRUCTURE PVT. LTD.,,AHMEDABAD vs. THE DCIT, 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