Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi
1)/201(1A) of the Act respectively. Taking a holistic view of the facts and M/s Abdul Rashid & Ors vs. DCIT TDS circumstances of the case, the AO's action is upheld and grounds raised by the appellant regarding this issue are dismissed.” Aggrieved by the orders so passed by Ld CIT(A), all these assessees have filed appeals before