Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023
price agreed between them and JV’s and in turn JV’s has raised the bills to the principal at the rate awarded in the tender. The principal has made the payment to the JV after making TDS and then payments were released to both the constituents according to their bills. Thereafter the returns of income were filed