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2019 (3) TMI 393 - HC - Income TaxTDS u/s 194H - non deduction of tds on commission payment - fee for technical services - passing of 'make available test' - Tribunal deleted the disallowance u/s 40(a)(ia) for non deduction of TDS holding that the payment was not in the nature of commission, but in the nature of income sharing arrangement - HELD THAT:- We are fully convinced that the Tribunal, on examination of the factual position, concluded that payments made are not commission, but a sharing of profit with M/s.TQ Services. Apart from that, the Tribunal remanded the matter to the Assessing Officer for verification of the necessary details and as to whether any technical services have been actually provided and also as to whether the same passes the 'make available test'. Thus, there are no grounds to interfere with the order passed by the Tribunal. Revenue contention that the agreement is camouflaged and that the commission is shown to be as if it is a profit sharing is not acceptable on account of the fact that the Tribunal examined the agreement and rendered a factual finding and in this appeal, we do not propose to re-examine the factual issue, which has been concluded by the Tribunal. We are convinced to state that no substantial question of law arises for consideration in this appeal. - Decided against revenue.
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