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In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
iv) APB page nos. 207 to 210, TDS Certificate in Form 16A related to deduction of tax at source. The ld. AR fully denied that the assessee had no transaction with the RolmexInternational, as alleged by the revenue. The ld. AR placed that the details as below: I.T.A. No.193/Asr/2022 33 Assessment Year: 2018-19 “18. Addition