The sum and substance of the grievance of the assessee is that the learned CIT(A) erred in confirming the denial of credit of TDS. Assessee has adopted Percentage of Completion Method (POCM). It was brought to the notice of the AO that the payers have deducted and deposited the applicable TDS on these progressive invoicing and advance payment and accordingly, the assessee has claimed TDS in the year under consideration.