Appeals are allowed for statistical purposes in above terms
Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali
TDS u/s 194C and 194J has been invoked have been fully paid by the year end. If the assessee is able to prove before the A.O. that there is no outstanding and all the amounts have been fully paid, then, in view of the decision of the Hon'ble Allahabad High Court in the case of Vector Shipping referred