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2015 (10) TMI 1383 - ITAT MUMBAIRevision u/s 263 - CIT(A) directed the ITO(TDS) to look into the correctness of tax deducted at source on the entire roaming charges of ₹ 95.86 crores paid by all the 21 circles and debited to audited profit and loss account, and not only the roaming charges paid by Mumbai circle - Held that:- In the instant case, the CIT has alleged the order of ITO(TDS), Mumbai as erroneous and prejudicial, therefore, it is not correct to allege the order passed by other ITO(TDS) at different places without pointing out any fault therein. Accordingly, CIT(TDS) was to be confined to the erroneous act of ITO(TDS), Mumbai with respect to roaming charges, discount and commission pertaining to Mumbai circle only. In respect of TDS on commission and discount, we found that Hon’ble Delhi High Court in the case of CIT Vs. Idea Cellular Limited, [2010 (2) TMI 24 - DELHI HIGH COURT ] has already decided the issue against the assessee, held that commission is subject to TDS 194H. Accordingly, the CIT was justified in alleging that ITO(TDS) was not correctly appreciated assessee’s default for non-deduction of tax at source in respect of commission and discount. In view of the above, it is not a fit case for grant of any stay of the proceedings. Accordingly, we modify the order of CIT(TDS), Mumbai only to a limited extent of directing the ITO(TDS) to verify the correctness of tax deducted at source in respect of roaming charges, discount and commission pertaining to Mumbai circle only, in place of entire expenditure debited in the profit and loss account which is pertaining to all 21 TANs allotted to the assessee all over India. Assessee is directed to furnish full details with regard to the actual amount of expenditure debited in respect of roaming charges, discount and commission before the AO along with documentary evidence so as to substantiate its claim of expenditure being pertaining to Mumbai circle.
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