TMI Blog2013 (10) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT]; Vodafone Essar Cellular Ltd., vs. ACIT reported in [2010 (8) TMI 691 - KERALA HIGH COURT], it has been held that the provision of Section 194H is applicable in respect of amounts paid to the agents in connection with sale of SIM cards and other services is adaptable – Decided against the Assessee. - I.T.A.No.291 of 2013 - - - Dated:- 17-7-2013 - Kalyan Jyoti Sengupta And G Rohini, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tionship ? c) Whether the Tribunal was right in confirming the orders of the lower authorities that the discount offered by the appellant on sale of Prepaid SIM cards and Recharge coupons etc., would be a commission envisaged under Section 194H of the Income Tax Act, 1961 ? d) Merely because the appellant is a service provider, does it necessarily mean that the relationship with its dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion provisions can be applied to such unascertained or indeterminable amounts keeping in view the un-workability of computation provisions in such cases ? h) Whether the Tribunal was right in holding that Section 194H will apply to such cases where a person neither makes any payment nor credits any sum to the account of another person ? After reading the suggested questions of law, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are identical to the facts of the present case. The learned Tribunal recorded that the A.R. did not bring in any arguments to distinguish the above cases in so far as similarity of facts and method of accounting are concerned. The learned Tribunal following the decisions of the other High Courts referred to above, dismissed the appeal and held that the provision of Section 194H is applicable in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
