In the result, the appeal of the assessee ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS, VAT, security letter cess and other deduction. Accordingly, the assessee made a correct calculation related to calculation of the contract receipt. Both the Revenue authorities cannot go beyond the jurisdiction of all the orders of Hon’ble ITAT. Hon’ble ITAT directed denavo assessment it does not mean that the essence of the judgment should be avoided