Bench: Shri Pradip Kumar Kedia & Ms. Madhumita Royassessment Year: 2012-13
TDS, section 40(a)(ia) will not come into play. The CIT(A), however, did not find merit in the plea of the assessee and rejected the appeal of the assessee. 5. Aggrieved, the assessee preferred appeal before the Tribunal. 6. We have carefully considered the rival submissions and perused the orders of the authorities below. It is the case