In the result, the appeal of the Revenue stands dismissed
Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14
TDS on payments made to K. Lounge Tailors and therefore, Assessing Officer had rightly made the disallowance which the learned CIT(A) has wrongly allowed. 3. Learned A. R., on the other hand, submitted that the extra amount received by the assessee from the students in the form of book bank fees, dress charges, examination fee and misc. fees were