Assessee's Failure to Submit Form 15G/15H to CIT Is a Technical Breach, No TDS Deduction Required u/s 194A.

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....TDS u/s 194A - assessee had received Form 15G/15H - Not sending these Forms Specifically to CIT, TDS is a mere technical breach. Therefore, the Ld. CIT(A) has rightly held that assessee was not required to deduct TDS on interest so paid.....