TMI Blog2016 (1) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT ] In view of the said circumstances we are of the view that the learned CIT(A) has passed the order judiciously and correctly which does not require to interference with this appeal at this stage. - Decided in favour of assessee - ITA No. 5889/M/10 - - - Dated:- 18-12-2015 - N K Billaiya, AM And Amarjit Singh, JM For the Appellant : Shri Nitesh Joshi For the Respondent : Shri A K Srivastava ( CIT-DR ) ORDER Per Amarjit Singh, JM The revenue has filed the appeal against the order of learned Commissioner of Income Tax (Appeals)-II, Mumbai [hereinafter referred to as the learned CIT(A) ] dated 26.03.2010 in connection with the A.Y. 2008-09. 2. The facts of the case are that the assessee is public limited comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and mini bookings, exclusive and exotics qualities and will be arrived at the following basis: (a) For ex-mill price upto ₹ 501/- the total quantity of net confirmation Excluding mini sale-notes will be taken actual. (b) For ex-mill price between ₹ 501 to ₹ 1000 the total quantity of nett Confirmation excluding mini sales notes will be increased 2 times. (c) For ex-mill price above ₹ 1000/- the total quantity of nett confirmation Excluding mini salenotes will be increased 3 times. 4.2. A dealer may qualify for a higher rate of bonus than as per provision in para 4.1 above by virtue of higher actual deliveries. Such step-up will be limited to the next higher slab only i.e the slab one-step higher t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove 4.4.3 For all Retailers and Franchisees of Fabrics in all other cities not covered in para 4.4.1 and in para 4.4.2 above (hereinafter referred to as the 'REGULARCITIES') 1.0% - 2000 metres and 3000 metres 1.5% - 3001 metres and 4000 metres 2.0% - 4001 metres and 5500 metres 2.5% - 5501 metres and 7000 metres 3.0% - 7001 metres and 9000 metres 3.5% - 9001 metres and above 4.4.4 For all wholesalers of Fabrics in 'Special Cities' 1.5% - 20000 metres and 40000 metres 2.5% - 40001 metres and 65000 metres 3.5% - 65001 metres and above 4.4.4 For all wholesalers of Fabrics in 'Other than Special and Regular Cities'. 1.5% - 12000 metres and 20000 metres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hes during the calendar year (January to December) against paid bills. For new dealers appointed during the mid year, slab will be determined on the net bookings received during the subsequent full calendar year and will be applied on the dispatches made during the first incomplete year of operation. 4.7.1 Nett value' of dispatches means invoice value nett of excise-duty, other taxes/charges, value of returned goods and product claims if any. 4. The representative of the Department has argued that the learned CIT(A) has wrongly arrived at this conclusion that provision of section 194H of the Act is not applicable to the facts and circumstances of the case. Therefore, the order in question dated 26.03.2010 is wrong against law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the status of an agent on the Franchisee and all dealings between the Franchisee and the Company shall be on a Principal to Principal basis and shall not be deemed to create any other form of relationship otherwise than as expressly stipulated herein. 5. Section 194H speaks as under: Commission or brokerage includes any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services rendered (not being professional services) for any services in the course of buying or selling of goods or in relating to any transaction relating to any asset, valuable article or thing not be securities 6. Apparently, there should be an agency among the parties for the payment of commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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