PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS),, AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

3. Because the learned AO has erred in mentioned all the expenses under various heads debited to P&L A/c mentioning without evidence that on these items the TDS should have been made. 4. Because the learned AO has not brought on record the material evidence to prove the default of TDS on the part of the appellant. 5. Because

PRATAP DIAGNOSTIC CENTER,AZAMGARH vs. ITO (TDS), AZAMGARH

In the result, the appeals of the assessee are allowed for statistical purpose