Assessee a co-operative society engaged in business of procurement, processing and marketing of milk, milk products, cattle feed, etc paid rent  to a Dudh Utpadak Mandli but had not deducted tax  at source. Assessing Officer disallowed the claim. On appeal the Tribunal held that the assessee has filed certificate of chartered accountant certifying that recipient of impugned receipt had included said receipt in their gross income and had paid tax thereon. Disallowance was deleted.  (AY. 2014-15)