Estimation of income in case of civil contract work at 6% of gross receipt is just where 80% of amount was towards purchase of material

IN THE ITAT CUTTACK BENCH

Girish Chandra Nayak

versus

Income-tax Officer

IT Appeal NoS. 269, 377 & 378 (Ctk.) of 2012

C.O. No. 29 (Ctk.) of 2012

[Assessment yearS 2007-08 & 2008-09]

September 28, 2012

ORDER