2016 (5) TMI 1420

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.... PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Revenue directed against the order of the Ld. Commissioner of Income Tax (Appeals), Rohtak dated 24.7.2013 pertaining to the Assessment Year (A.Y.) 2009-10. 2. Facts in brief:- Brief facts as recorded in the order of the Ld.CIT(A) are as under:- "2.1. The appellant, Main Distributor (MD) of M/s Vodafone for ....

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....s under: Assessee vide his reply dated 22.12.2011 submitted as under:- ( l )The amount received by the assessee as per TDS certificate is not a commission, rather it is the amount received from company i.e. Vodafone Essar Digilink Ltd. to reimburse it to Assistant Distributors i.e. A.D. The company has to pay to the ADs amount in shape of rent, salary, DD, cheques, promotional sc....

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....ne has deducted TDS and on the same set of circumstances and on the same type of payments, the claim of the appellant that she has not deducted TDS is not sustainable. Further, the 'appellant has failed to furnish complete address of the persons to whom these payments have been made and has also not filed any confirmations. In view of the above, the AO made entire addition of Rs. 72,52,052/-, ....

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....d to ADs on which also assessee has not earned any profit. (c ) these issues were clarified by way of recasting of Profit and Loss a/c filed before the A.O. (d) As regards the incentive to retailers of Rs. 48,77,440/-, the same has been paid directly by M/s Vodafone and was not routed through the assessee. Just because Vodafone credited the TDS to the account of the assessee, the....