In the result, both appeals i
section 194A, also as contract receipt. The ld. CIT(A) recorded his finding that the actual amount of receipts were Rs.9,55,88,176/- which had been bifurcated in the profit and loss account under two heads of income as Rs.5,55,05,722/- under the contract A.Y.2009-10 M/s Deora Electric Works receipts and Rs.4,82,454/- under sales head