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In the result this ground of appeal preferred by the assessee is allowed
Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy
disallowed. ITA.No.441/Ahd/2011 and 20 Others Rajkamal Builders Infrastructure P.Ltd. 28 12. Thus, from the evidences available on records conclusively indicate that as far as factual matrix of the cases are concerned, the appellant is a mere contractor w r t work assigned by AMC and other authorities as discussed in above paras and cannot be treated as a developer