TDS), KOLKATA -VS- HERITAGE HEALTH TPA PVT. LTD. BEFORE: HON’BLE JUSTICE T.S. SIVAGNANAM AND HON’BLE JUSTICE HIRANMAY BHATTACHARYYA DATE: 7TH MARCH 2022. Mr. P.K. Bhowmick, Adv., for appellant/petitioner. Mr. J.P. Khaitan, Sr. Adv., for respondent. The Court: This appeal by the revenue, filed under section 260A of the Income Tax Act, 1961, is directed against the order dated