Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm
TDS and therefore, the provisions of section 40(a)(ia) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) were invoked by the Assessing Officer apart from other reasons. The CIT(A) granted relief to the assessee holding that the addition is uncalled for. However, it is case of Revenue that these payments attract the provisions