In the result, the appeals of the assessee are allowed
Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma
6) of section 195 of the Act provide that the person referred to in section 195(1) of the Act shall furnish prescribed information. Section 195(1) of the Act provides that any person responsible for paying any interest (other than interest referred to in sections 194LB or 194LC or 194LD of the Act) or any sum chargeable