2010 (4) TMI 1057

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..... Sahota For the Respondent : Manju Bhardwaj ORDER C. L. Sethi (Judicial Member) In this appeal, filed by the revenue against the order dated 03.10.2009 passed by the ld. CIT(A) in the matter of an order passed by the AO u/s. 201(1)/201(1A) of the Income Tax Act, 1961 ("the Act") for the F.Y. 2004-05, the following grounds have been raised by the revenue:- "On the facts and in the circumstan....

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....gins earned by the concessionaires by treating these margins as "commission" within the meaning of section 194 H of the Act. The AO also charged interest u/s. 201(1A) on the aforesaid tax liability. In the order passed u/s. 201(1)/201(1A) on 12th March 2009, the AO has stated that identical order was also made for the F.Y. 2003-04 on 31.03.2008 and though the stand of the AO has not been accepted ....