TaxTMI 
TaxTMI 
2018 (10) TMI 289
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....ccompanied by an affidavit stating that the order of the CIT(A), Kottayam was received by the Pr. CIT, Kottayam on 02/05/2018 and the last date of filing the appeal with the Tribunal was 01/07/2018. It was submitted that the officer holding the regular charge was on election duty in Karnataka and after returning from election duty, he was transferred to Kolkata. The petitioner took charge of Circle-1, Kottayam and was undergoing training at NADT, Nagpur and the other officer who was holding the additional charge of Circle-1, Kottayam along with the regular charge of Circle-1, Thiruvalla had filed the appeal before the Tribunal on 17/07/2018. Therefore, it was submitted that due to these administrative exigencies, the appeal could not be fil....
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....the case of M.S. Hameed vs. Director of State Lotteries (249 ITR 186) held that if there was only the payment of price of tickets without commission, section 194G cannot be applicable. Further, it was submitted that section 40(a)(ia) of the Act clearly states that where "any interest, commission, brokerage...., on which tax is deductible at source under Chapter XVII-B and such has not been deducted....., the amount shall not be deducted in computing the income. It was submitted that the intent and purport of the clarification of the term "commission and brokerage" given in Explanation (i) to 40(a)(ia) was not to exclude section 194G from the purview of disallowance, rather it was intended to convey as to what the term "commission or brokera....