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In the result appeal filed by assessee in ITA no
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
TDS has also been attracted by the Principals awarding the work. The nature of activities of the appellant are akin to the activity of any other developer, builder or colonizer. 9. Thus, it is clear that income derived by the assessee from above sources are purely in the nature of commercial activities, the S.2(15) of IT Act clearly provides