2013 (9) TMI 960

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....t Tax Appeal has been preferred by the revenue challenging the impugned judgment and order dated 18/05/2012 passed by the ITAT, Ahmedabad in ITA No. 2758/Ahd/2009 with respect to the Assessment Year 2006-07 by which the tribunal has dismissed the said appeal preferred by the revenue confirming the order passed by the CIT(A) deleting the addition made on account of disallowance under Section 40(a)(....

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....ove mentioned amount of Rs.29,78,272/- as per the provisions of Section 194C of the Income Tax Act. As the assessee could not furnish the details of the TDS on the aforesaid amount, the Assessing Officer was of the opinion that the assessee has violated the provisions of TDS by not deducting the same under Section 194C of the Act and, therefore, he disallowed the expenses i.e. Rs.29,78,272/- and a....

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.... the advertisement on their behalf directly and pass on to them on commission basis. Further it may be noted that in certain cases they are appointed as sub agent of media/newspaper and they have to act as sub agent of different advertisement agencies to whom the appellant has to transfer the advertisements so received directly from the clients who deduct TDS from the payments of such advertisemen....

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....e revenue preferred appeal before the ITAT and by impugned judgment and order the ITAT has dismissed the appeal confirming the order passed by the CIT(A). 6. Having heard Shri Parikh, learned Counsel appearing on behalf of the revenue and considering the fact that with respect to the aforesaid amount of Rs.29,78,272/- the assessee acted as sub agent and whatever amount was received from the cli....