W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

TDS statements, computation of adjustments, fees and generation of intimation etc. Hon’ble ITAT has not appreciated this obvious difference in its order dt. 29.11.2019, referred supra. 10.2 As apparent from the heading of the section 200A as well as the Memorandum to the- Finance Bill, 2015 which elaborates the rationale for insertion of clause (c) in section 200A(1

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD