In the result, the appeal filed by the assessee is allowed
Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra
271C of the Act as the assessee had failed to make TDS in accordance with the provisions of Section 194H of the Act. Accordingly, the addition of Rs. 1,98,05,460/- is upheld. Consequently, these grounds of appeal raised by the assessee are dismissed.” 3.3. Aggrieved with the order of the Ld. CIT(A), the assessee is in appeal