Assessee had entered into a contract with National Highway Authority of India (NHAI) for construction of a national highway. As per aforesaid agreement, assessee was entrusted with responsibility of shifting utilities. Assessee appointed sub-contractors for carrying out said utility shifting work. It claimed credit of certain sum being tax deducted at source by NHAI. Assessing Officer held that assessee had failed to offer corresponding income to tax during relevant assessment year and, therefore, it was not entitled to claim credit of tax deducted at source.  Assessee contended that sub-contractor raised invoices on assessee at periodic intervals and assessee in turn, raised corresponding invoices of same amount on NHAI and on account of back-to-back arrangement there was no profit accruing to assessee. Therefore, assessee had not shown receipts from NHAI in profit and loss account. Tribunal held that   since assessee had placed on record separate ledger account maintained showing receipts from NHAI and corresponding payments to sub-contractors, Assessing Officer is   directed to verify receipts and deducibility of corresponding payments reflected in aforesaid ledger account and, thereafter, allow claim of credit to assessee in respect of tax deducted at source by NHAI.(AY. 2017-18 )