In the result, ITA.No.2049/PUN
Bench: Shri Rama Kanta Panda & Ms. Astha Chandra
TDS, Pune ITA.No.1286 to 1309/PUN./2023 dated 29.02.2024 under identical circumstances observed as under : “5. We have heard the common rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short 'ITAT, Rules'] perused the material placed on records and considered the facts in the light