2019 (1) TMI 1822

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..... led certificate in Form 26A for the purpose of claiming deduction - HELD THAT:- Admittedly, the recipient has offered the amount received from the assessee and also paid taxes. This fact is not disputed by the Revenue. The only objection of the Ld. D.R. is that Form 26A was not produced. Since the recipient has paid the taxes in respect of the amount received by the assessee, this Tribunal is of t .....

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..... on order. 2. Shri AR.V. Sreenivasan, the Ld. Departmental Representative, submitted that the assessee failed to deduct tax while making payment, therefore, the Assessing Officer disallowed the claim of the assessee. The CIT(Appeals), according to the Ld. D.R., however, deleted the disallowance made by the Assessing Officer on the ground that the recipient has offered the said amount and also paid .....

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