In the result, as I am in concurrence with conclusion and reasoning given in rest part of the order dated 12
Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. Nos. 100 & 101/Asr/2014 Assessment Years: 2007-08 & 2009-10
sections under which the tax was actually deducted, and ought to have been. Further, the assessee’s accounts and TDS returns would itself bear this out. The ld. CIT(A) has, however, issued a finding of it being a case of short deduction. No contradicting material, contesting the same, has been brought on record or to our notice