Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.545/Pun/2013 यििाारण वषा / Assessment Year : 2007-08 Prabhat Dairy Pvt. Ltd., Ranjankhol, Tal: Shrirampur, अऩीऱाथी/Appellant Dist. Ahmednagar …. Pan: Aaccp8872E Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward 2, Ahmednagar अऩीऱाथी की ओर से / Appellant By : Shri S.N. Puranik प्रत्यथी की ओर से / Respondent By : Shri Pankaj Garg सुनवाई की तारीख / घोषणा की तारीख / Date Of Pronouncement: 01.08.2019 Date Of Hearing : 16.07.2019

TDS was deducted. The assessee pointed out that tax was deducted on final payment and not out of advance payment. In respect of genuinity of payments made to directors and family members, the assessee produced the crate registers and gave details of date-wise, destination-wise dispatches made by assessee. The assessee had only produced registers for the period April