TaxTMI 
TaxTMI 
2018 (5) TMI 1312
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....sposed of by this consolidated order for the sake of convenience. 3. The assessee in ITA No.807/PUN/2016, relating to assessment year 2012-13 has raised the following grounds of appeal:- GROUND NO.1: NON-DEDUCTION OF TAX AT SOURCE ("TDS") UNDER SECTION 194H OF THE ACT ON DISCOUNT ALLOWED TO THE PRE-PAID DISTRIBUTORS ("the Distributors"): 1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the order passed by the TDS Officer under section 201(1)/201(1A) of the Act by treating "discount" offered by the Appellant to the Distributors as "commission" and thereby treating the Appellant as an "assessee in default" under section 201(1) r w s 194H of the Act. 2. The Appellant most humbly prays t....
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.... order passed by TDS Officer treating the Appellant as an "assessee-in-default" be held as bad-in-law and be set aside. WITHOUT PREJUDICE TO GROUND NO. I AND II: GROUND NO. III: 1. 1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in holding that in the absence of any decision of the jurisdictional Tribunal and Hon'ble High Court it is imperative to follow the decision of the Hon'ble Delhi High Court rendered in appellant's own case for Delhi/ North Circles. 2. The Ld. CIT(A), while following the decision of 'non-jurisdictional' High Court, failed to appreciate and ought to have held that it is a settled legal position that in the absence of any decision of the jurisdictional T....
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....Tribunal has determined the demand under section 201(1) and interest payable under section 201(1A) of the Act at Nil. The learned Authorized Representative for the assessee further pointed out that the issue stands covered in assessee's favour by the Hon'ble High Court of Karnataka in Bharti Airtel Vs. DCIT reported in 372 ITR 33 (Kar) and by the Hon'ble High Court of Rajasthan in assessee's own case in ITA Nos.90/2018 and 92/2018 vide judgment dated 12.04.2018. He also placed on record list of decisions of various Benches of Tribunal in which the issue has been decided in favour of assessee. 5. The learned Departmental Representative for the Revenue on the other hand, relied on the orders of authorities below. He further placed reli....
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....06,05,528/- in assessment year 2012-13 and Rs. 10,76,02,180/- for assessment year 2013-14. 7. The CIT(A) confirmed the order of Assessing Officer, against which the assessee is in appeal. 8. We find that the Tribunal in assessee's own case relating to assessment years 2007-08 to 2011-12 (supra) vide order dated 04.01.2017 had decided the issue and had applied the ratio laid down by the Hon'ble High Court of Karnataka in the case of Bharti Airtel Vs. DCIT (supra) and held as under:- "21. No decision of the jurisdictional High Court on this issue brought to our notice. Since the facts of the instant case are identical to the case before the Hon'ble Karnataka High Court, therefore, respectfully following the decision of Hon'ble Karnataka H....
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....12, separate orders dated 18.09.2017. The learned Authorized Representative for the assessee has filed copies of said orders on record. It may also be pointed out that the Hon'ble High Court of Rajasthan in CIT Vs. Idea Cellular Ltd. (supra) vide judgment dated 12.04.2018 has relied on earlier decision of the said Hon'ble High Court in assessee's own case in Income Tax Appeal No.96/2016 in CIT (TDS), Jaipur Vs. M/s. Idea Cellular Ltd. and held that no substantial question of law arises. The question of law which was framed in the appeal was whether the Tribunal was justified in holding that the assessee was liable to deduct TDS under section 194H of the Act as the relation between the assessee and distributor was that of Principal and Agent....