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2013 (10) TMI 416 - AT - Income TaxRectification of mistake in the order - TDS u/s 194H - Disallowance made u/s 40(a)(ia) - whether the transaction in question was in the nature of commission or discount - Held that:- when this issue has not been raised by the assessee in the sales tax matter and the assessee has admitted that the turnover shown for the purpose of sales tax is the amount as per the original invoices without reducing the amount of so called discount then the finding of this Tribunal is not based only on legal aspect but by considering the entire facts and circumstances relevant for adjudication of the issue. The assessee has otherwise not disputed the fact that the alleged discount was not reduced/adjusted from the total turnover as per the original invoices for the purpose of sales tax therefore, the decision of Hon'ble Supreme Court would not help the case of the assessee - no error or mistake in the order - Decided against the assessee. Regarding non consideration of decision in case of Jai Drinks (2011 (1) TMI 1035 - Delhi High Court) as well as Pearl Bottling (P) Ltd. (2011 (2) TMI 42 - ITAT, VISAKHAPATNAM). - A finding given on merit cannot be reviewed in the proceedings u/s 254(2). The evidence considered while deciding the issue cannot be re- evaluated or re-appreciated in the proceedings u/s 254(2). - Decided against the assessee.
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