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2015 (6) TMI 483 - AT - Income TaxNon-deduction of tax under section 194H - AO treating the discount offered by the assessee to pre-paid distributors in the nature of "commission" - 'ássessee in default’ - Held that:- There is divergence of opinion on this issue amongst Hon’ble High Courts. The controversy would ultimately be silenced by the Hon’ble Supreme Court. Therefore, we deem it appropriate to set aside the impugned orders and restore these issues to the file of ld. AO for re-adjudication. The ld. AO shall take into consideration the decision of in assessee’s own case for Delhi Circle or another case law available at that point of time - Decided in favour of assessee for statistical purposes.
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