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2016 (4) TMI 1381 - AT - Income TaxTDS u/s 194H - commission payment to various distributors - relation between assessee and distributor is that of principal to agent - HELD THAT:- As decided in own case [2015 (7) TMI 175 - ITAT JAIPUR] the relationship between assessee and its distributors qua the sale of impugned products is on principal to principal basis, the consideration received by assessee is sale price simpliciter. There is no relationship of Principal and agent between assessee and distributors as held by authorities below their orders are reversed. Looking at the transaction being of sale/purchase and relationship being of principal to principal the discount does not amount to commission in terms of sec. 194H, the same is not applicable to these transactions. Therefore, assessee cannot be held in default, impugned demand raised applying sec, 194H is quashed. Assessee’s grounds are allowed TDS u/s 194J on roaming charges paid for facilities provided by service provider - HELD THAT:- This issue squarely covered in favour of the assessee by the decision of the Co-ordinate Bench in assessee’s own case pertaining to the assessment year 2009-10 [2015 (7) TMI 175 - ITAT JAIPUR] these charges are not fees for rendering any technical services as envisaged in section 194J of the Act. Therefore, we reverse the order of the ld CIT(A) and assessee’s appeal is allowed on this ground also
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