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2019 (1) TMI 343 - AT - Income TaxTDS u/s 194H - assessee is deriving income from distributorship of Idea Cellular Limited for sale of SIM cards and mobile recharge coupons - AO held that the payment of commission of the retailers/dealers was liable to TDS U/s 194H - Held that:- It is not in dispute that the said commission amount was subjected to TDS as the Idea Cellular Limited has already deducted TDS at the time of payment of the said commission. It is not a commission payment by the assessee in the capacity of principal to the retailers/dealers as an agent of the assessee but the commission is originally paid by the Idea Cellular Limited who is acting as a principal and all other parties being distributor, dealers and retailers are receiving the commission from Idea Cellular Limited. It is only for the sake of completeness of the entries in the books, the commission is rooted through the assessee’s books of account. Appellant is not liable to deduct the tax at source. - Decided in favour of assessee.
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