In the result, appeal filed by the assessee for A
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
TDS U/s. 195 of the Act. It is also observed that the seller Smt. Davuluri Sai Swapna is a non-resident from the assessment order passed by AO, Ward- 12(2), Hyderabad. Similarly it is also noticed that the AO erred in not adopting the SRO value as prescribed U/s. 50C of the Act while concluding the assessment