Provisions of TDS Chapter (Chapter XVII) are relevant only for ascertaining deductibility of tax at source and not for actual deduction and payment for attracting provisions of section 40(a)(ia)

ITAT MUMBAI BENCHES,`B’, MUMBAI, Bapushaeb Nanasaheb Dhumal Vs. ACIT , APPEAL NO: ITA No. 6628/Mum/2009, DECIDED ON June 25, 2010 ORDER PER VIJAY PAL RAO,JM 1 This appeal by the assessee is directed against the order dated 12.10.2009 of CIT(A)-33, Mumbai arises from giving effect order dated 7.8.2009 passed by the AO in consequence of the direction given by the CIT(A) order dated 31.03.2009 passed under section 154 for the assessment year 2005-06. 2 The assessee has raised following ground in this appeal: “1. The learned CIT(A) has erred in confirming the action o...