2010 (4) TMI 1057

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.... For the Petitioner : G. S. 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:- ....

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....pon the assessee for non-deduction of tax u/s. 194 H on the gross margins 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. 2003-0....

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....lding that the provisions of section 194 H does not apply to the present case. The order of the Tribunal in earlier F.Y. 2003-04 has not yet been either set aside or modified or cancelled by any higher forum. Therefore, at this stage, the order of the Tribunal passed in earlier F.Y. 2003-04 is applicable to the present appeal. Respectfully following the Tribunal's order passed in F.Y. 2003-04 on i....