TDS), Ltd. Vitthal Kunj, Vishram Ghat, Kanpur. Mathura. PAN : AADCK10946F (Appellant) (Respondent) Assessee by Sh. Nitin Goyal, Advocate Department by Sh. Shailendra Shrivastava, Sr. DR Date of hearing 11.02.2025 Date of pronouncement 11.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s twin appeals ITA Nos. 153 & 154/Agr/2022 for assessment years 2015-16 and 2016-17, arise against