Held that the net profit rate of 0.4% had been accepted by this Tribunal in one of the sister concern of the assessee. Also, the net profit declared by the assessee for A.Y. 2009-10 to 2011-12 was within the range of 0.2 % to 0.29 & and even in the scrutiny proceedings the revenue authorities in assessee’s own case have estimated net profit below the rate of 1% so by no means estimating the net profit @ 8% could be justified, looking to the fact that there is no change of business during all these years, books of account are duly audited, no specific error has been pointed out by both lower authorities. Further placing reliance on the decision of this very Tribunal in the case of M/s. B.B.C. Project Services Pvt. Ltd, the Hon’ble Tribunal opined that the application of net profit rate of 0.6% on the turnover of contract business during the year will meet the end to justice and issued directions accordingly. (AY. 2012-13, 2013-14, 2014-15)