Bench: Shri A. D. Jain & Dr. Mitha Lal Meena
197A had been obtained and furnished to the deductor-assessee, however in absence thereof deductor-assessee was liable to comply with the provisions of TDS and registration certificate u/s 12AA will not come to any aid for non-deduction of tax at source. 5. On the other hand, the ld. Counsel for the assessee has placed strong reliance