Somdutt Builders - Ncc (Jv), Hyderabad vs Acit, Hyderabad on 3 February, 2017 6. On a similar issue the Hon'ble Supreme Court in the case of K. C. Builders & Others Vs ACIT (2004) 265 ITR 562 wherein it has been held as under: Income Tax Appellate Tribunal - Hyderabad Cites 17 - Cited by 122 - Full Document