State Bank Of India, Noida vs Addl. Cit (Tds), Ghaziabad on 11 April, 2018
7. We have considered the sub missions of both the parties and
carefully gone through the material available on the record. In the
present case, it is noticed that an identical issue has already bee n
adjudicated by the ITAT Delhi Bench 'F', New Delhi in ITA No.
1359/Del/2014 for the assess ment year 2006-07 in the case of Addl.
CIT(TDS), Ghaziabad Vs Canara Bank, Sector-6, Noida wherein
vide order dated 07.08.2015, it has been held as under: