In the result, the impugned order is set aside as & by way of
Bench: Shri B.M. Biyani & Shri Paresh M Joshidirectorate Of Urban Deputy बनाम/ Administrations & Development, Commissioner Of Vs. Nagar Palika Bhawan, 6 No.Bus Income Tax-Tds, Stop, R.S.Market, Bhopal S.O. Huzur, Bhopal(M.P.) (Tan: Bpldo1618B) (Appellant) (Respondent) Assessee By Shri Sapan Usrethe, Adv. & Ms. Apoorva Garg, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 30.01.2026 आदेश / O R D E R
194A] short deduction was worked out at Rs. 3,42,61,000/- u/s 201(1A) and interest thereon was worked out at Rs. 3,18,61,000/- u/s 201(1A). For the payment made to “ CEPT University” the TDS was found to be deducted at 4% [194J] instead of 10%. The TDS Certificate downloaded from TRACES (Certificate No. III 5DE160H