2016 (4) TMI 1381

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....ax Act, 1961 as the relation between assessee and distributor is that of principal to agent. (ii) The ld. CIT(A) has erred in law in deleting the demand u/s 201(1) for non-deduction of TDS u/s 194H of the Income Tax Act, 1961 on the commission payment to various distributors. (iii) Whether on the facts and circumstances of the case, TDS u/s 194J is applicable on roaming charges paid for facilities provided by service provider. 2. At the outset the ld. Counsel for the assessee submitted that the similar issue came before the Tribunal in assessee's own case pertaining to Assessment years 2004-05 to 2008-09 in ITA Nos. 2151, 252, 253, 254, 255 & 256/JP/2013 and the Hon'ble Tribunal was pleased to decide the issue in favour of the asses....

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....had credited these receipts on net basis. The finding on the case of Tata Tele services is reproduced as under: "2.23 We find merit in the contention of ld. Counsel that there is no jurisdictional high court judgement on this issue. Hon'ble Karnataka High Court judgement is elaborate, detailed , considers the previous Delhi and Kerala High Court Judgement against the assessee and is latest comprehensive adjudication on the issue. Even if it is held that there exist divergence of judicial opinion a view favourable to the assessee is to be adopted as held by Hon'ble Supreme court in Vegetable Products Ltd. And vatika township case (supra). From this angle also in these facts and circumstances Hon'ble Karnataka high Court judgement is appli....

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....low. 6. We have heard the rival contention and perused the material available on record. The contention of ld. counsel for the assessee is that the issue raised in this ground is squarely covered in favour of the assessee by the decision of the Co-ordinate Bench in assessee's own case pertaining to the assessment year 2009-10 in ITA No. 656/JP/2010. We find that the co-ordinate Bench in ITA No.656/JP/2010 has held as under:- "11. We have heard the rival contentions of both the parties and perused the material available on the record. After going through the order of Assessing Officer, ld. CIT(A), submissions of the assessee as well as going through the process of providing roaming services, examination of technical experts by the ACIT ....