In the result the appeal of the Revenue is allowed and the Cross
Bench: Sri Manomohan Das & Sri Rakesh Mishra
TDS on account of certificates u/s 10(26) of the Act and also carry out certain other verifications, which is tantamount to setting aside the order to the Ld. AO for verification and necessary action, which power is not available to the Ld. CIT(A) now and therefore, the Ld. CIT(A) exceeded his jurisdiction. The relevant extract from