Held that the Commissioner (Appeals) had failed to take same into consideration the certificate which was produced before him. Matter remitted to file of Assessing Officer to examine and verify said certificate. (AY. 2013-14)
Amit Mehra v. ITO (2022) 193 ITD 109 (Delhi)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Interest to an NBFC-Certificate was produced before CIT(A)-Matter was remitted to file of Assessing Officer to examine and verify said certificate. [S. 194A, 201(1)]