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2015 (9) TMI 187 - AT - Income TaxNon deduction of TDS u/s. 194H - payment of discount and rebate given by the Assessee to the consignment agent - Held that:- We find force in the arguments of Ld AR that the nature of payment is of discount and not commission which is liable for TDS more so in view of the fact that in the subsequent assessment orders for AY 2008-09,2009-10 and 2010-11, that have been framed u/s 143(3) and after the impugned order, wherein no disallowance u/s 40(a)(ia) on account of non deduction of TDS on the payments was resorted to by the AO and it is more relevant when the present impugned order was passed prior to the assessment orders passed u/s 143(3) and the assessing officer while framing the assessments u/s 143(3) was having the impugned orders before him and when the scope of assessment u/s 143(3) is much wider and it covers the computation of the total income by the assessee. Apart from the above, we find that issue in dispute is squarely covered in favour of Assessee by the decision of Hon’ble Apex Court in the case of Hindustan Coco Cola (2007 (8) TMI 12 - SUPREME COURT OF INDIA ) AR also submitted that the payees to whom the amounts have been paid have already included the payments received from Assessee in their income and have also paid the taxes on the same and therefore there is no violation of the provisions of s. 201(1) of the Act and in support of this contention the assessee placed copy of the confirmations of the parties but however we find that there is no finding of AO or CIT(A) on the same. We are therefore of the view that the issue needs to be reexamined and decided. Therefore remit the issue to the file of AO to decide the issue afresh in the light of the foregoing - Decided in favour of assessee for statistical purposes
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