2018 (9) TMI 1757

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....C.Das, DR ORDER PER D.S. SUNDER SINGH, Accountant Member: This appeals is filed by the assessee against the order of the Commissioner of Income Tax(Appeals) [CIT(A)]-2, Visakhapatnam vide I.T.A.No.55/2015-16/CIT(A)-2/VSP/C-1/KKD/2016-17 dated 01.12.2016 for the assessment year 2012-13. 2. Ground Nos. 1 and 5 are general in nature which does not require specific adjudication. 3. Grou....

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....ion made by the AO. 7. Aggrieved by the order of the Ld.CIT(A), the assessee is in appeal before this Tribunal. 8. We have heard both the parties and perused the material placed on record. The assessee had paid the interest to the tune of Rs. 41,35,478/- to M/s PIPDIC without deduction of tax at source. The said entity, PIPDIC is not a statutory corporation u/s 194A(iii)(b) and not a notifie....