2008 (3) TMI 2

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....gh 'concessionaires appointed by it. 3.   A survey operation under Section 133A of the Income Tax Act, 1961 (the Act) was carried out on 12^th June, 2002 on the basis of information that the assessee was not deducting tax at source on the commission paid by it to its agents (called concessionaires) who sell milk on behalf of the assessee. During the course of survey, it was found that the information was correct and it was also found that the assessee has appointed a large number of agents all over Delhi to sell milk and milk products from booths which are owned by the assessee. The assessee appoints its agents by issuing appointment letters to them and also enters into an agreement with them specifying the terms and conditions....

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....onaires are selling milk for and on behalf of the assessee and are being paid a commission for it. 8.   The expression commission has been defined in the Explanation to Section 194-H of the Act as follows: Commission or brokerage 194-H. xxx xxx xxx Explanation. For the purposes of this section, (i)   commission of brokerage includes any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services rendered (not being professional services) or for any services in the course of buying or selling of goods or in relation to any transaction relating to any asset, valuable article or thing, not being securities; (ii)  to (iv) xxx xxx xxx 9. &n....