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2018 (10) TMI 1427 - AT - Income TaxTDS u/s 194H - Disallowance u/s 40(a)(ia) in respect of payment of commission - Held that:- Identical issue was considered by the Tribunal in assessee’s own case for the assessment year 2011-12 [2018 (7) TMI 1852 - ITAT JAIPUR] as Tribunal has been taking a consistent view that when the assessee is only an intermediatory between the cellular/mobile operator and retailer and the payment of commission was directly made by the cellular/mobile operator companies to the retailer/sub-dealer after deduction of TDS then, the assessee is not required to deduct any TDS on the said amount directly paid by the company and only the accounting entries were carried out by the assessee. Therefore, we delete the disallowance made by the AO u/s 40(a)(ia). We delete the disallowance made by the AO under section 40(a)(ia) - Decided in favour of assessee.
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