Contract Focuses on Payment to Contractor; Division of Receipts Doesn't Exempt Tax Obligations, Preliminary View Unfavorable to Assessee.

Manpower supply service - The contract is only concerned with the agreed amount to be paid to the contractor. Bifurcation of the receipt does not ipso facto take away the appellants from the scope of taxation. - prima facie view is against the assessee - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X