https://www.taxtmi.com/caselaws?id=266108 Revisional jurisdiction under section 263 was confined to the assessment order and jurisdictional unit before the Commissioner, so a direction to verify TDS on roaming charges, commission and discount could not be extended to other circles and TANs covered by separate TDS returns and separate officers. The revision was therefore sustainable only for the Mumbai circle. Commission and discount paid to dealers were also treated as liable to TDS under section 194H, following binding precedent, and the finding of default on that issue was upheld. en-us Fri, 27 Jun 2014 00:00:00 +0530 Thu, 15 Oct 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266108 Revisional jurisdiction under section 263 was confined to the assessment order and jurisdictional unit before the Commissioner, so a direction to verify TDS on roaming charges, commission and discount could not be extended to other circles and TANs covered by separate TDS returns and separate officers. The revision was therefore sustainable only for the Mumbai circle. Commission and discount paid to dealers were also treated as liable to TDS under section 194H, following binding precedent, and the finding of default on that issue was upheld. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266108