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TMI Blog2024 (3) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDICIAL MEMBER: This appeal filed by the assessee is against the order of the Ld. Addl/JCIT (Appeals)-9, Mumbai in DIN & Order No. ITBA/APL/S/250/2023-24/1058682418(1), dated 12/12/2023 arising out of the order passed U/s. 143(1) of the Income Tax Act, 1961 [the Act] for the AY 2022-23. 2. Briefly stated the facts of the case are that the assessee is an individual and Chillies commission agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Ld. CIT(A) is contrary to the facts and also the law applicable to the facts of the case. 2. The Ld. CIT(A) ought to have directed the Assessing Officer to grant credit for entire amount Rs. 1,38,128/- that was deducted as tax at source U/s. 194Q of the Act from the commission income. 3. The Ld. CIT(A) ought to have appreciated that the appellant is only a commission agent and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Board of Direct Taxes [CBDT] the actual turnover of the Kaccha Aarahtias is the commission charged and it does not include the sales effected on behalf of the principals. The Ld. AR strongly relied on the Board Circular (supra) and reiterated that since the assessee is only a commission agent, the assessee is eligible to get credit of the entire amount deducted as tax at source U/s. 194Q of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purpose of 44AB. But the position is difference with regard to pacca arahtias.........." 6. From the above it is clear that Kaccha Arahtias turnover includes only the gross commission and not the sales effected on behalf of their principals. In the present case, it is a fact that the assessee is only a licensed commission agent in Agricultural Market Committee Yard, Guntur which is formed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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