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

155/- with one bill of Rs.30,515 and another of Rs.7,640/-. 9.2 Even in this context, the provisions of this section are very clear. Subsection 5 of section 194 lays down :- (5) No deduction shall be made from the amount of any sum credited or paid are likely to be credited or paid to the account