Held that the assessee had explained before the lower authorities in respect of short-deduction of tax at source that some of the payees had furnished certificates under section 197 of the Act for tax deduction at a lower rate. Accordingly, the assessee is directed to produce these certificates obtained under section 197 of the Act before the Assessing Officer to justify its case. As regards rent and retainership fees also matter is remanded  to the Assessing Officer. (AY.2013-14, 2014-15)