Yashpal Sahni v. ACIT

293 ITR 539High Court2007#3097 most cited

What is Yashpal Sahni v. ACIT authority for?

Once tax has been deducted at source (TDS), the bar of section 205 applies, preventing the deductee from being asked to pay the tax again, even if the deductor fails to deposit the tax or issue TDS certificates.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2016 to 2026.

Also referred to as

Yashpal Sahni v. ACIT · 293 ITR 539 · section 205 · TDS credit · tax deducted at source · deductee liability · deductor failure to deposit · no double payment

Sections most often in play

Section 205Section 143(1)Section 199Section 234BSection 234CSection 200Section 201Section 234A
Read the full judgment

Issues it is cited on

section 205section 203section 221(1)section 194dsection 221section 276section 196section 199section 2(31)credit for tdssection 192section 115a

Judgments citing Yashpal Sahni v. ACIT

Dz Bank India Representative Office, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1815/MUM/2018[2014-15]Status: DisposedITAT Mumbai04 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

…d to the decision of the of the assessee has referred to the decision of the of the assessee has referred to the decision of the Hon’ble Bombay High Court in the case of Hon’ble Bombay High Court in the case of Yashpal Shani reported Yashpal Shani reported in 293 ITR 539(Bom) in 293 ITR 539(Bom). In said case, a question was raised a question was raised as to where a company deducts tax at source ('TDS' for short) from the where a company deducts tax at source ('TDS' for short) from the where a company deducts tax at source ('TDS' for short) from the salary payable to an employee, but fails to deposit the said am…

Dz Bank India Representative Office, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1814/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Aug 2022AY 2010-11

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

…d to the decision of the of the assessee has referred to the decision of the of the assessee has referred to the decision of the Hon’ble Bombay High Court in the case of Hon’ble Bombay High Court in the case of Yashpal Shani reported Yashpal Shani reported in 293 ITR 539(Bom) in 293 ITR 539(Bom). In said case, a question was raised a question was raised as to where a company deducts tax at source ('TDS' for short) from the where a company deducts tax at source ('TDS' for short) from the where a company deducts tax at source ('TDS' for short) from the salary payable to an employee, but fails to deposit the said am…

Dz Bank India Representative Office, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1813/MUM/2018[2009-10]Status: DisposedITAT Mumbai04 Aug 2022AY 2009-10

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

…d to the decision of the of the assessee has referred to the decision of the of the assessee has referred to the decision of the Hon’ble Bombay High Court in the case of Hon’ble Bombay High Court in the case of Yashpal Shani reported Yashpal Shani reported in 293 ITR 539(Bom) in 293 ITR 539(Bom). In said case, a question was raised a question was raised as to where a company deducts tax at source ('TDS' for short) from the where a company deducts tax at source ('TDS' for short) from the where a company deducts tax at source ('TDS' for short) from the salary payable to an employee, but fails to deposit the said am…

Dz Bank India Representative Office, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

ITA 1812/MUM/2018[2008-09]Status: DisposedITAT Mumbai04 Aug 2022AY 2008-09

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

For Appellant: Mr. P.J. Pardiwala/Jeet Kamdar, ARFor Respondent: Mr. Somendu Kumar Dash, Sr. DR

…d to the decision of the of the assessee has referred to the decision of the of the assessee has referred to the decision of the Hon’ble Bombay High Court in the case of Hon’ble Bombay High Court in the case of Yashpal Shani reported Yashpal Shani reported in 293 ITR 539(Bom) in 293 ITR 539(Bom). In said case, a question was raised a question was raised as to where a company deducts tax at source ('TDS' for short) from the where a company deducts tax at source ('TDS' for short) from the where a company deducts tax at source ('TDS' for short) from the salary payable to an employee, but fails to deposit the said am…

Kiran S Patel, Mumbai vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 233/MUM/2022[2019-20]Status: DisposedITAT Mumbai13 Jul 2022AY 2019-20
For Appellant: Shri Chetan K. DhabaliaFor Respondent: Shri Rajesh Ojha, (Sr. AR)
Section 143(1)Section 205

…the action of the CPC/AO, the assessee preferred an appeal before the Ld. CIT(A)/NFAC wherein the assessee explained the aforesaid facts and relying on the decision rendered by the Hon’ble Bombay High Court in the case of Yashpal Sahani Vs. Reklia hajarnavis 293 ITR 539 (Bom) and Om Praksh Gattani 161 CTR 85 claimed that he ought to be allowed the tax credit for Rs 15,85,989/- and the said sum may be recovered from the employer. The assessee further submitted before the Ld.CIT(A),/NFAC that the AO/CPC had not even appreciated the fact that the salary income amounting to Rs.31,78,690/- [for the period of 3 months…

M/S. Rao & Venkatesulu, Bangalore vs. Income Tax Officer, Ward- 2(3)(2), Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 305/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Sept 2021AY 2016-17

Bench: Shri George George K

For Appellant: Sri.Ningoji Rao, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 143(1)Section 154Section 199

…nt assessment year in light of the provisions of section 199 r.w.s. 205 of the I.T.Act. In this context, the learned AR relied on the following case laws:- (i) Smt.Anusuya Alva v. DCIT reported in 278 ITR 206 (Kar.). (ii) Yashpal Sahni v. ACIT &* Ors. [2007) 293 ITR 539 (Bom.) (iii) ACIT & Ors. V. Om Prakash GAttani [2000] 242 ITR 638 (Gau). (iv) CIT v. Ranoli Investment P. Ltd. & Ors. [1999] 235 ITR 433 (Guj.) (v) Capt.J.G.Joseph v. JCIT 303 ITR (A.T.) 395 [ITAT, Mumbai]. 5.1 It was further submitted by the learned AR that the Assessing Officer while giving effect to the CIT(A)’s order has not stated how the TD…

Jasjit Singh, New Delhi vs. ITO, New Delhi

ITA 4097/DEL/2016[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Sachin Jain, CAFor Respondent: Shri Sanjay Kumar, Senior DR
Section 131Section 143Section 154

…not be called upon to pay the tax himself to the extent to which tax has been deducted from that income. This provision came up for consideration before division bench of this Court in case of Yashpal Sahni v. Rekha Hajarnavis Asstt. CIT [2007] 165 Taxman 144/293 ITR 539. It was a case where the employer while paying salary to the employee had deducted tax at source Rs. 6.66 lakhs. Subsequently, disputes arose between the employer and employee due to which service of the employee was terminated. The employee filed the return of income claiming credit of TDS of Rs. 6.66 lakhs. The Assessing Officer issued intimati…

Jasjit Singh, New Delhi vs. ITO, New Delhi

ITA 4096/DEL/2016[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Sachin Jain, CAFor Respondent: Shri Sanjay Kumar, Senior DR
Section 131Section 143Section 154

…not be called upon to pay the tax himself to the extent to which tax has been deducted from that income. This provision came up for consideration before division bench of this Court in case of Yashpal Sahni v. Rekha Hajarnavis Asstt. CIT [2007] 165 Taxman 144/293 ITR 539. It was a case where the employer while paying salary to the employee had deducted tax at source Rs. 6.66 lakhs. Subsequently, disputes arose between the employer and employee due to which service of the employee was terminated. The employee filed the return of income claiming credit of TDS of Rs. 6.66 lakhs. The Assessing Officer issued intimati…

M/S Prestige Estates Projects Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

…tax shifts back to the assessee. The bar created under section 205 arises only in case of actual deduction. The assessee cannot take a stand that his liability is absolved to the extent the tax was deductible, but however not deducted. [Yashpal Sahni v. ACIT 293 ITR 539 (Bom)]. 3.81 The learned AR submitted that the provisions of deduction of tax at source being tentative in nature, cannot subsist after the primary liability is discharged by the payee. The decision of the Supreme Court in Hindustan Coca Cola Beverage P. Ltd. v. CIT [2007] 293 ITR 226 may be referred in 58 M/s.Prestige Estates Projects Limited.…

Bajaj Holdings & Investment Ltd (Formerly Known As Bajaj Auto Ltd), Mumbai vs. DCIT (Ltu) 1, Mumbai

In the result, both the appeals of the assessee are allowed

ITA 7457/MUM/2017[2002-03]Status: DisposedITAT Mumbai11 Sept 2019AY 2002-03

Bench: Shri C.N. Prasad & Shri Rajesh Kumar

For Appellant: Shri Kirit Kamdar, A.RFor Respondent: Shri Chaudhary Arun Kumar Singh, D.R
Section 143(3)Section 154

…CIT(A) in the meantime disposed of the appeal filed by the assessee and directed the AO not to recover the said TDS from the assessee by relying on the decision of Hon’ble Bombay High Court in the case of Yashpal Sahni vs. Rekha Hajarnavis, ACIT & Ors. (2007) 293 ITR 539 (Bom.) wherein the AO was directed not to recover the amount of TDS from the assessee and the Ld. CIT(A) order was not challenged by the Revenue before the Tribunal. The assessee has also filed another appeal before the Ld. CIT(A) against the rectification order passed under section 154 of the Act and the appellate authority again directed the AO…

M/S Shyam Enterprise, Rajkot-Gujarat vs. The Income Tax Officer, Ward-1(3), Rajkot-Gujarat

In the result, the appeal filed by the assessee is dismissed

ITA 324/RJT/2014[2009-10]Status: DisposedITAT Rajkot25 Jun 2019AY 2009-10

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No.324/Rjt/2014 "नधा"रण वष"/Asstt. Year: 2009-2010 Income Tax Officer, M/S Shyam Enterprise, Ward 1(3), Vs. Shop No.3, Prasang Complex, Rajkot. 150 Ft. Ring Road, Rajkot.

Section 133(6)Section 244A

…opy enclosed). 3. It is also submitted that the judicial guidelines contained in the following cases to give credit of TDS in veriablly when TDS payment is deducted and not paid to the Government: 1. 278ITR 206 (Hon. Karnatak High Court) - Smt. Ansuya Alva 2. 293 ITR 539 (Hon. Bombay High Court) - Yashpal Rahane. 3. 222 ITR 489 (Hon. Gauhati High Court) - Omprakash Gattani Asstt. Year 2009-10 6 4.122 TTJ 141 (Hon. ITAT Ahmedabad) - Ahluwallia & Asso.(Bench headed by Hon. T.K. Sharma, Sir) 11. On the other hand, the learned DR vehemently supported the order of the authorities below. 12. We have heard the ld. DR…

Express Global Logistics P.Ltd, Mumbai vs. Asst CIT 2(1)(2), Mumbai

In the result appeal of the assessee is allowed as indicated above

ITA 1194/MUM/2017[2008-09]Status: DisposedITAT Mumbai11 Jul 2018AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Tanmay PhadkeFor Respondent: Shri. Ram Tiwari
Section 143(1)Section 154

…आयकर अपीऱीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.1194/Mum/2017 (नििाारण वर्ा / Assessment Year : 2008-09) बिाम/ M/s. Express Global ACIT 2(1)(2) Logistics Pvt. Ltd., R.No. 561, 5 t h Floor, 17, 2n d Floor, Aayakar Bhavan, v. Western India House, M.K. Marg-400020 Sir P M Road, Fort, Mumbai 400001 स्थायी ऱेखा सं./ PAN : AAACE2632F (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Tanmay Phadke Revenue by : Shri. Ram Tiwari सुनवाई की तार…

Punjab & Sind Bank, New Delhi vs. DCIT, New Delhi

The appeal are allowed for statistical purposes

ITA 1249/DEL/2015[2012-13]Status: DisposedITAT Delhi12 Jun 2018AY 2012-13

Bench: Sh. Amit Shukla & Sh. O.P. Kant

Section 115JSection 143(2)Section 143(3)Section 14ASection 234BSection 234C

…tor, but for the default of the deductor, the deductee cannot be penalized and put to any undue hardship by not allowing TDS deducted at source. In support of the contention, the counsel relied on following judicial pronouncement: i) Yashpal Sahwney Vs. DCIT, 293 ITR 539 ii) Court on its Own Motion vs. CIT, 2012-TIOL-384-Del-IT (Del. HC), order dated 31.08.2017 iii) Citicorp Finance (India) Limited Vs. Addl. CIT in ITA No.8532/Mum/2011, order dated 13.09.2013 (Mum.-Trib.) iv) 3i Infotech Limited Vs. DCIT, ITA No.7786/Mum/2012, dated 01.02.2013 (Trib.-Mum.) 6.3 The Ld. DR, on the other hand, submitted that credit…

Punjab & Sind Bank, New Delhi vs. DCIT, New Delhi

The appeal are allowed for statistical purposes

ITA 1248/DEL/2015[2011-12]Status: DisposedITAT Delhi12 Jun 2018AY 2011-12

Bench: Sh. Amit Shukla & Sh. O.P. Kant

Section 115JSection 143(2)Section 143(3)Section 14ASection 234BSection 234C

…tor, but for the default of the deductor, the deductee cannot be penalized and put to any undue hardship by not allowing TDS deducted at source. In support of the contention, the counsel relied on following judicial pronouncement: i) Yashpal Sahwney Vs. DCIT, 293 ITR 539 ii) Court on its Own Motion vs. CIT, 2012-TIOL-384-Del-IT (Del. HC), order dated 31.08.2017 iii) Citicorp Finance (India) Limited Vs. Addl. CIT in ITA No.8532/Mum/2011, order dated 13.09.2013 (Mum.-Trib.) iv) 3i Infotech Limited Vs. DCIT, ITA No.7786/Mum/2012, dated 01.02.2013 (Trib.-Mum.) 6.3 The Ld. DR, on the other hand, submitted that credit…

Sprite Investment P.Ltd, Mumbai vs. DCIT 13(2)(1), Mumbai

Appeal is dismissed

ITA 5462/MUM/2015[2012-13]Status: DisposedITAT Mumbai30 Nov 2017AY 2012-13

Bench: Shri R. C. Sharma, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 5462/Mum/2015, (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Sh. N. R. AgrawalFor Respondent: Sh. V. Justin
Section 143(3)Section 205

…Ground No. 2 The learned CIT (Appeal) erred in directing the A.O to give credit for tax paid based on TDS return filed by these parties(debtors) & taxes paid by them in contrast to jurisdictional High Court decision in YaspalSahani vs. RekhaHajarnavis, ACIT 293 ITR 539 (Born). 2. Brief facts of the case are that the assessee is engaged in the business of investment and financial transactions. The return of income was filed on 28-09-2012 showing a total income of ₹ 1,14,06,078/-. The order of assessment under section 143(3) of the Income Tax Act dated 23-02-2015 was passed by the AO thereby assessing the income…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…Union of India (2014) 365 ITR 143 (Allahabad HC) Court On Its Own Motion Vs. CIT (2013) 352 ITR 273 (Delhi HC) Sum it Devendra Rajani vs. ACIT (2014) 369 ITR 673 (Gujarat HC) ACIT vs. Orn Prakash Gattani (2000) 242 ITR 638 (Guwahati HC) Yashpal Sahwney (2007) 293 ITR 539 (Bombay HC) 55. After considering the submissions of the learned counsel for the Assessee, we are of the view that it would be just and appropriate to direct the AO to consider the TDS certificate produced by the Assessee and after verification allow credit for prepaid taxes without insisting on the TDS being reflected in Form 26AS. The ground i…

Laqshya Media P.Ltd, Mumbai vs. DCIT 10(2)(1), Mumbai

Appeal stand allowed for statistical purposes

ITA 500/MUM/2015[2010-11]Status: FixedITAT Mumbai04 Jan 2017AY 2010-11

Bench: Shri Amit Shukla, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 500/Mum/2015 ("नधा"रण वष" / Assessment Year: 2010-2011) M/S Laqshya Media Private Deputy Commissioner Of Ltd. Income Tax 10(2)(1) Laqshya House Room No. 209 बनाम/ Saraswati Baug Aaykar Bahwan Vs. Society Road, Jgeshwari (E) M.K.Road Mumbai 400060 Churchgate Mumbai 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacl-5004-C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

Section 143(3)Section 271(1)(c)Section 36(1)(iii)Section 92C

…fore us, the Ld. AR has stated that the assessee is entitled for full TDS credit on the strength of physical TDS certificates. Therefore, reiterating the stand of DRP and following Hon’ble Bombay High Court judgment in Yashpal Sahni Vs. Rekha Hajarnavis (2007)293 ITR 539 , DCIT is directed to grant full TDS credit of Rs.1,64,11,584/- after verifying the physical TDS certificates and grant refund, to which assessee is entitled. Both grounds of assessee’s appeal stand allowed for statistical purposes. 7. Initiation of penalty u/s 271(1)(c) In Ground No. 19, the assessee has assailed initiation of penalty u/s 271(1)…

Jigri Dost Productions P.Ltd, Mumbai vs. ITO 5(2)(2), Mumbai

In the result, the appeal filed by the assessee is treated as allowed

ITA 4668/MUM/2015[2009-10]Status: DisposedITAT Mumbai21 Jul 2016AY 2009-10

Bench: Shri B.R. Baskaran (Am)& Ramlal Negi (Jm)

Section 143(1)Section 154

…from the deductee, if deductor has failed to deposit the TDS amount in the Government Treasury. In this regard the assessee also placed reliance on the following case laws :-  Sumit Devendra Rajani Vs. ACIT (2014) 369 ITR 673  Yashpal Sahani Vs. ACIT (2007) 293 ITR 539  Rakesh Kumar Gupta Vs. UOI (2014) 365 ITR 143  Citicorp Finance (India) Ltd. Vs. ACIT (ITA 8532/M/11)  3I Infotech Ltd Vs. DCIT (2013) 35 CCH 0127 7. We have heard Ld D.R and also perused the record. The assessee has furnished copies of TDS certificates relating to Rs.96,320/-. The assessee has also placed reliance on various case laws, wher…