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    <title>Police Officers on Deputation Not Taxed as Consultant Engineers for Supervision Charges in Construction Contract.</title>
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    <description>Taxability of receipt of &quot;Supervision Charges&quot; on construction contract - appellant corporation is made up of officers on deputation from the police Department and hence are not professionally qualified engineers or an engineering firm and hence not covered by the definition of consultant engineer service - AT</description>
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