The appeal of the assessee is allowed
Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal
TDS after the same is deducted by the assessee, under section 271C of the Act. Thereafter, the Apex Court dealt with the provisions of section 271C(1)(b) of the Act and noted that as per the said section only a limited violation, relating to section 115-O or section 194B