Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2010 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (3) TMI 764 - AT - Income TaxTDS u/s 194H - Commission or brokerage on sale of SIM Cards - The Tribunal, after correctly determining the point in issue, i.e., whether the margin of the distributor is a commission or brokerage (vide para 29 of its Order), failed to address the same in deciding its appeals- The assessee’s case for the post-paid category, wherein it concedes to it being a service, liable to TDS, thus stands brought, per their decisions, in parity with the pre-paid category, as is readily inferable from the Tribunal’s Order assessee’s objection raised per its ground 5, i.e., non-adjudication of its Ground III(2) by the Tribunal - Assessing Officer be directed to re-compute the demand after considering the taxes, if any, paid by the payees, and toward which reliance stood placed on the decision in the case of Hindustan Coca Cola Beverage (P.) Ltd. v. CIT (2007 -TMI - 1676 - SUPREME COURT OF INDIA) - In view of the foregoing, the assessee’s ground Nos. 1 to 11, save ground 5, are dismissed, and ground 5 is allowed for statistical purposes
|