2015 (11) TMI 1567

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..... rt is satisfied that such payments could not be characterized as brokerage only for the purposes of bringing it within the ambit of Section 194H of the Act. - ITA No. 885 of 2015 - - - Dated:- 18-11-2015 - S. MURALIDHAR AND VIBHU BAKHRU JJ. Mr. Rahul Chaudhary, Senior Standing Counsel for the Appellant. Mr. Vaibhav Kulkarni, Advocate for the Respondent. ORDER CM No.27020/ .....

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..... ate Pvt. Ltd.) where again the facts were similar. 5. As was contended before the Court in the said case at the time of arguments, it is sought to be urged by the learned counsel for the Revenue here that certain aspect of the arrangement between the Assessee and VEEPL arising from the Memorandum of Understanding (MoU) entered into between the Assessee and VEEPL were not considered by the ITAT. .....

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