Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023
TDS certificates) and has received the remaining balance of Rs.24,16,95,998/- from the other contract works undertaken by the assessee company. He observed that the deduction u/s 801A of the Act would not be available to a person who executes a works contract entered into with an undertaking or enterprise as the case may be. As the assessee