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2018 (6) TMI 87 - AT - Income TaxTDS u/s 194C OR 194I - tds liability on display charges paid by the assessee - Held that:- Assessing Officer has gone by a sample contract, which is dated 01.01.2011 and is clearly not relevant to the period under dispute. Therefore, the reference and reliance on such contract by the Assessing Officer is of no avail to adjudicate the controversy in question for the period under consideration - set-aside the order of CIT(A) and direct the Assessing Officer to re-decide the controversy based on the material assessee may furnish before him.
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