In the result, the appeal of the assessee for AY 2013-14 is partly allowed and the appeal of the assessee for AY 2014-15 is allowed
Bench: Shri A. T. Varkey, Jm & Shri Girish Agrawal, Am]
section 197 certificate) flows from incorrect understanding of the elementary facts i.e. certificates u/s 197 is not issued to the deductor (assessee in this case). So, it is noted that Ld PCIT has misdirected himself by misconstruing the reply of AO (TDS