2013 (10) TMI 934

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e judgment and order of the learned Tribunal dated 31.1.2013 in relation to the assessment year 2007-08 and is sought to be admitted on the following suggested questions of law:    a) Whether on the facts and circumstances of the case, the Hon'ble Tribunal was right in upholding the orders of the authorities below in treating the discount offered by the appellant to its distributors a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t' basis ? Can it be said that only in case of goods, there can either be Principal to Agent or Principal to Principal arrangement ?    e) Whether the fact that the pre-paid distributor was required to undertake activities such as performing subscriber identification, doing documentation work and enrolling them as mobile subscribers would make the pre-paid distributor an agent of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the view that almost all the suggested questions relate to question of fact, not law. In any view of the matter, upon hearing the learned counsel for the appellant and after going through the impugned judgment and order of the learned Tribunal, the only point that arises for consideration is whether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision f....