In the result, the appeal of the assessee for Assessment Year
Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other