Demand for short/non deduction of tax cannot be enforced, if due taxes were paid by recipient

1. Challenging the orders dated 14/03/2014 and 14/07/2014 of the CIT(A)-14, Mumbai the assessee has filed the present appeals for the above mentioned Assessment Years (AY.s). Assessee is a foreign bank and is providing banking services. Brief Facts: 2. Effective ground of appeal is about treating the payment made to vendors as professional / technical fees u/s. 194 of the Act. A survey action u/s. 133A of the Act was carried out at the business premises of the assessee on 01. 02. 2011, and statement of Sr. Manager (Taxation) were recorded on oath. The assessee was asked to explain TDS complia...