Held, that the gross receipts should be determined by allowing reasonable deduction of items such as tax deducted at source, value added tax, security, cess and other deductions. The assessee had made a correct calculation on account of contract receipt. The Tribunal in its earlier case had already determined the turnover and with regard to deduction under section 80P(2)(a)(vi) specific direction was made. The Revenue authorities could not go beyond the directions of the Tribunal.(AY. 2010-11)