TMI Blog2018 (9) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee had pointed out that she was a member of International Air Transport Association as engaged in booking the air tickets for domestic and international air travels in various Airlines. Some of the travel agents booked air tickets by using the assessee’s membership. Such travel agents made payment of tickets at a concessional rate and these were the consumers of the assessee and not the agents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e broadly in agreement with the view of the Tribunal. No question of law arises. - R/TAX APPEAL No. 1104 of 2018 - - - Dated:- 10-9-2018 - MR AKIL KURESHI AND MR B.N. KARIA For The PETITIONER : Mrs MAUNA M BHATT, Advocate ORAL ORDER ( PER : HONOURABLE Mr. JUSTICE AKIL KURESHI) Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Rajko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s [rounded off]. For rest of the amount where she could not produce such certificates, the addition was made. CIT [A] confirmed the addition, upon which the assessee carried the matter before the Tribunal. The Tribunal deleted the addition by the impugned judgment, referring to and relying upon the judgment of this Court in the case of Ahmedabad Stamp Vendors Association v. Union of India , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rued as commission paid by her to these agents. She argued that the travel agents were not working for her as agents. They had simply booked the tickets in their independent capacity through her. She explained that for making the bulk purchases for the airlines, she was getting sizeable commission and in turn, she had offered trade discount to the agents. The Tribunal accepted such explanation, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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