Addition brushing aside Certificate issued by DDIT (Exemptions) is untenable in law

ITO Vs Ramesh Chawla (ITAT Delhi) ITAT Delhi held that addition on the allegation of non-deduction of TDS unsustainable as AO failed to point out on which payments the assessee had not deducted TDS. Also, the claim of the assessee is supported by the certificate issued by the DDIT (Exemptions). Facts- During the year under consideration the assessee claimed expenses on sundry creditors, freight expenses paid, loading and unloading expenses, car and telephone expenses, exemption of dividend income u/s. 10(35) of the I.T. Act, 1961 and deduction u/s. 80C of the I.T. Act, 1961. The A.O. called fo...