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2013 (3) TMI 594 - ITAT CHENNAITDS u/s 194H - Commission or discount to distributors of SIM cards/recharge coupons - AO observed that upto financial year 2007-08, assessee has deducted TDS on amounts paid on sale of recharge coupons by treating the same as commission - Non consideration of certain issues - Held that:- issue raised in the additional ground and considered by the Commissioner of Income-tax (Appeals) by passing a common order was considered by the Tribunal and the Tribunal came to the conclusion that there is no infirmity in the order passed by the Commissioner of Income- tax (Appeals). Therefore, the contention of the assessee that the additional ground has not been considered is not correct. Under these facts and circumstances pointing out non-consideration of additional ground in the miscellaneous application filed by the assessee does not amount to mistake apparent on record and it does not come within the scope of section 254(2) of the Act - Following decision of CIT v. Idea Cellular Ltd. [2010 (2) TMI 24 - DELHI HIGH COURT] - Decided against assessee.
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