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2018 (5) TMI 1312 - AT - Income TaxTDS u/s 194H - assessee in default - commission or discount - relation between the assessee and distributor was that of Principal and Agent - deduction of tax u/s 194H of the Act on commission payments to various distributors. Held that:- The issue arising before us is similar to the issue before the Pune Bench of Tribunal in assessee’s own case in earlier years. Even the Assessing Officer while raising demand in the hands of assessee had relied on earlier orders passed in the case of assessee starting from assessment year 2006-07, which is consequent to survey operation carried out at the premises of assessee to check evasion of payment of TDS under section 194H of the Act. Since the issue is squarely covered by the order of Tribunal in assessee’s own case and also by the Hon’ble High Court of Rajasthan again in assessee’s own case and in Bharti Airtel Vs. DCIT (2014 (12) TMI 642 - KARNATAKA HIGH COURT), we find merit in the plea of assessee in this regard.
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