2024 (1) TMI 1312 - HC - Income Tax

Telangana HC dismisses appeal based on prior Division Bench decision; similar case under review in SC could impact results.

The HC of Telangana dismissed the appeal, citing a Division Bench's prior decision on an identical issue involving the same assessee in I.T.T.A.No.291 of ... TDS u/s 194H - Discount offered by the appellant on sale of Prepaid SIM cards and Recharge coupons - relationship between appellant and its distributors was not that of a ‘Principal to Principal', but only a Principal-Agent relationship HELD THAT:- An identical issue has already been taken up by a Division Bench of this Court [2013 (10) TMI 934 - ANDHRA PRADESH HIGH COURT] in respect of the same assessee and the dispute in the present appeal also is the same held that the provision of Section 194H is applicable in respect of amounts paid to the agents in connection with sale of SIM cards and other services is adaptable . Accordingly, the present appeal stands dismissed, As petitioner submitted that the order of HC [supra] is challenged before the Hon’ble Supreme Court and it is pending. Needless to say that the decision of this Court would be subject to the outcome of the order to be passed by the Hon’ble Supreme Court. No costs. Miscellaneous Petitions pending if any shall stand closed. The High Court of Telangana dismissed the present appeal as an identical issue had already been decided by a Division Bench in a previous case involving the same assessee. The decision of the Division Bench in I.T.T.A.No.291 of 2013 dated 17.07.2013 was cited as the basis for dismissing the current appeal. The petitioner mentioned that the decision in the previous case is being challenged in the Supreme Court, and the outcome of that challenge will impact the present decision.