2018 (6) TMI 1736

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..... s appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) - Rohtak dated 03.02.2015 pertaining to assessment year 2011-12. 2. The sum and substance of the grievance of the Revenue is that the ld. CIT(A) erred in not treating the assessee in default within the provisions of section 201(1) of the Income-tax Act, 1961 [hereinafter referred to as 'the .....

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..... n discount and roaming charges, the appeal of the revenue becomes infructuous in absence of any TDS liability and hence appeal of the revenue is dismissed. 14. In result, ITA No. 941/DEL/2015 for A.Y. 2010-11 and ITA No. 2382/DEL/2015 for A.Y. 2011-12 filed by assessee are allowed. ITA No. 852/DEL/2015 for A.Y. 2010-11 filed by the Revenue is dismissed." 6. Respectfully following the findings o .....

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