Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhgram Vikas Kalyan Sansthan, Vs. Income Tax Officer (Tds), Nagla Aklha, Sonkh – Goverdhan Road, Agra. Mathura – 281 123 (Uttar Pradesh). (Pan : Aaatg3272E) (Appellant) (Respondent) Assessee By : Shri Rajan Gupta, Ca Revenue By : Shri Shalenndra Shrivastava, Sr. Dr Date Of Hearing : 13.10.2025 Date Of Order : 28.10.2025

9. As regards payment for the advertisement expenses it was submitted by the assessee that the payments were given to various newspapers during that year and the parties have issued small bills of less than Rs.30,000/-. In view of this monetary limit, TDS was not deducted on these payments. 9.1 I have gone through the assessment order, submissions