Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble
TDS and thus genuineness and allowability of the payment was not proved. The Ld. CIT(A) has not appreciated the fact that the said amount was not admitted by Dr B Chandra Sekhar in his returns. 4. Under the facts and circumstances, the Ld. CIT(A) has erred in allowing relief of Rs 38,93,154/-, without appreciating the fact