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 b

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