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2018 (5) TMI 1696 - AT - Income TaxTDS u/s 194H - Disallowance u/s 40(a)(ia) of bogus expenses on account of commission/discount to retailers - payment to retailers by the Mobile operators through the distributor/dealers/retailers - contra entries passed in the books of accounts - Held that:- The payment was not made by the assessee and it was directly paid by the company and further the quantum and percentage of the said commission/discount was also in the full control of the company and not in the hands of the assessee - assessee only made necessary entries in his books - thus merely because the assessee has passed the contra entry would not bring the said transaction in the category of commission paid by the assessee so as to attract the provisions of u/s 194H - Decided in favor of assessee. Addition on account of bogus commission expenses - Held that:- Where the payments are directly made by the company to the retailers and the assessee is only showing the entries in the books for receipts as well as payments without actual receipt and payment of the said amount, then the AO cannot made addition by looking one side of the transaction - thus addition made by AO is not justified - Decided in favor of assessee
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