ITAT Sets Aside Order Passed by CIT(A) for Ignoring Assessee’s Consistent Business Practice: Directs Re-examination of TDS Claim

The ITAT has set aside a CIT(A) order for ignoring the assessee's consistent business practice and directed a re-examination of the TDS claim. This ruling emphasizes the importance of considering consistent business practices. It ensures that tax assessments are based on factual evidence. This decision reinforces the principle of fair assessment. It highlights the need for thorough reviews by tax authorities. The ITAT's order protects the rights of taxpayers.