In the result this ground of appeal preferred by the assessee is allowed
Bench: Shri (Dr.) Arjun Lal Saini & Ms. Madhumita Roy
AA” contractor with Government of Gujarat for construction and development of infrastructure projects. The assessee has submitted tender documents bearing contract No.483/AMC/NRCP in respect of “Sabarmati River Action Plan” under the National River Conservation Directorate, Ministry of Environment & Forests, which was awarded to the assessee by the AMC. It can be seen from pages 28 to 33 of the said