Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15
10,606/- on which the TDS I.T.A. Nos.189/Asr/2018&513/Asr/2019 19 Assessment Years: 2014-15& 2016-17 was deducted, and the Certificate was also duly annexed with APB. The entire amount was transacted by both the companies for business exigencies. 12. The ld. DR vehemently argued and fully relied on the order of the ld. CIT(A) and also placed that