In the result, the appeal of the department is dismissed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS returns filed by the assessee showing the amount of tax deducted at source on interest paid to the loan creditors. This also proves the genuineness of the loan advanced by Sh. Amandeep Singh to the appellant in the year under consideration. Moreover, the identity of Sh. Amandeep Singh is established as he attended before