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2016 (5) TMI 1028 - ITAT VISAKHAPATNAMTDS u/s 194H - whether amount to retail concessionaires is in the nature of commission to attracts TDS provisions? - Held that:- Respectfully following the decision of Hon’ble High Court of Delhi in the case of CIT Vs. Mother Diary India Ltd.(2008 (12) TMI 436 - ITAT DELHI ), we are of the opinion that the arrangement between assessee and its retail concessionaire is not in the nature of principal to agency basis and which is principal to principal basis. Therefore, the amount paid by the assessee to its retail concessionaires is not in the nature of commission which attract the provisions of section 194H of the Act. The CIT(A) has rightly deleted the additions made by the A.O. We do not see any reasons to interfere with the order passed by the CIT(A) - Decided in favour of assessee
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