Appellant's TDS at 3.12% upheld under section 197; no short deduction due to identical documentation and prior unchallenged order

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....ITAT allowed the appeal of the appellant-assessee, holding that amounts paid to the seller were subject to tax deduction at source at 3.12% in accordance with the lower deduction certificate issued under section 197. The Tribunal found no short deduction of TDS, noting that a co-purchaser had identical documentation and that a prior NFAC order adopting the same conclusion in respect of the same seller remained unchallenged by the revenue. Differential treatment was therefore impermissible. Consequential addition for alleged short deduction was deleted and the appellant's deduction practice was held to be in compliance with statutory requirements; appeal allowed.....