THED CIT ,CENTRAL-1, BHOPAL vs. M/S DILIP BUILDCON LTD, BHOPAL
In the result, revenue’s appeal for A
ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18
Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&
Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I
147/- on technical staff.
17. Further, there are responsibilities of the assessee with respect to damages for delay, employment of trained personnel, performance security, providing emergency medical aid, providing insurances, performing defect liability. Also, the assessee has to assume all kind of risk to property, human life, personal injury/death etc during the execution of contract. Besides this, assessee