Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
TDS return of Anand Kumar Jaiswal with TAN No.DELA17915C was accepted by Income Tax Department in which nature of payment of Faculty Member has been shown as Professional Payment and these return has not been rejected by the same till date. ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. 9. For that the Ld. CIT(A), NFAC