TaxTMI 
TaxTMI 
2020 (1) TMI 1162
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....JJAL BHUYAN, & MILIND N. JADHAV, JJ. Mr. Sham Walve a/w. Mr.Pritesh Chatterjee for Appellant. Ms. Mrunal J. Parekh i/b. DMD Advocates for Respondent. P. C.:- 1. This order will dispose of all the above five appeals. 2. Heard Mr. Sham Walve, learned standing counsel revenue for the appellant and Ms.Mrunal J. Parekh, learned counsel for the respondent-assessee. 3. Without entering into the fac....
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.... the distributors on account of prepaid SIM cards. 5. Section 194H of the Act deals with commission or brokerage. It says that any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after the 1st day of June, 2001, to a resident, any income by way of commission(not being insurance commission referred to in section 194D) or brokerage, shall, at the ti....
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....unal. The Tribunal, as noted, besides holding that the Commissioner's order setting aside the order passed u/s 201 was not carried in appeal, had also independently examined the nature of the transaction and come to the conclusion that when the transaction was between two persons on principal to principal basis, deduction of tax at source as per section 194H of the Act, would not be made since the....
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....essary verification in the light of the decision of Hon'ble Karnataka High Court (supra). Therefore, the grounds for the other years on the issue of liability u/s. 194H are allowed for statistical purposes. We hold and direct accordingly." 9. In view of the above and following the earlier decision of this Court in M/s. Reliance Communications Infrastructure Ltd. (supra), we are of the view that t....