2007 (10) TMI 658

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Income-tax Act, 1961 ('the Act') the revenue is aggrieved by an order dated nil October, 2005 passed by the Income-tax Appellate Tribunal ('Tribunal'), Delhi Bench 'G', New Delhi in ITA Nos. 3829 & 3838/Delhi/2004 relevant for the financial years 2001-02 and 2002-03 respectively. The present appeal is however directed against the decision rendered in ITA No. 3838/Delhi/2004 relevant for the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ue whether it was required to deduct TDS on the discount/special commission paid to its agents was debatable. It obtained the opinion of some experts including the former Chairman of CBDT, a senior Advocate and a Chartered Accountant to the effect that no tax was deductible at source from the discounts and special commission offered by the assessee to its agents. Accepting this explanation, the Tr....