TMI Blog2008 (3) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... nt years 2002-2003 and 2003-2004 respectively. 2. The issue that arises in this case is whether the assessee was liable to deduct tax at source on milk and milk products sold by it through 'concessionaires appointed by it. 3. A survey operation under Section 133A of the Income Tax Act, 1961 (the Act) was carried out on 12 th June, 2002 on the basis of information that the assessee was not deducting tax at source on the commission paid by it to its agents (called concessionaires) who sell milk on behalf of the assessee. During the course of survey, it was found that the information was correct and it was also found that the assessee has appointed a large number of agents all over Delhi to sell milk and milk products from booths whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onaires are collected in cash by the concerned clerk of the assessee from them on a daily basis, there can be no doubt that the concessionaires are selling milk for and on behalf of the assessee and are being paid a commission for it. 8. The expression commission has been defined in the Explanation to Section 194-H of the Act as follows: Commission or brokerage 194-H. xxx xxx xxx Explanation. For the purposes of this section, (i) commission of 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) or for any services in the course of buying or selling of goods or in relation to any transaction relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; the assessee has a right to enter the milk booth and take charge thereof any time without assigning any reason or without any intimation to the concessionaires; unsold milk is taken back by the assessee from the concessionaires; cash collection is daily handed over to the assessee by the concessionaires; the concessionaires only render a service to the assessee for selling milk to the customers; and finally ownership of the goods does not pass from the assessee to the concessionaires inasmuch as there is no sale of the milk or milk products to the concessionaires. No material has been brought on record to controvert these findings of fact. 13. We also do not find any perversity in the findings of fact that have been arrived at by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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