Tribunal held that the income earned from construction works qualified for deduction under section 80P(2)(a)(vi) and if there was a transaction which was incidental to such contracts, that transaction was also eligible for deduction under section 80P(2)(a)(vi) . Even though the assessee was not involved in trading, but in contract works, which included material being supplied by the Government, the assessee was eligible for deduction under section 80P(2)(a)(vi) . The difference between the gross receipts as reflected in form 26AS and the turnover declared by the assessee in its return was also eligible for deduction under section 80P(2)(a)(vi) .( AY.2014-15)