TaxTMI 
TaxTMI 
2019 (12) TMI 1333
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....ke of convenience, these appeals were heard together and are disposed-off by this consolidated order. 2. The assessee has, more or less raised common grounds of appeal for both Assessment Year's. Therefore, for the sake of brevity, grounds of appeal rasied for AY 2014-15 are reproduced as under:- 1. The Commissioner of Income-tax (Appeals) [hereinafter referred to as "the CIT(A)" erred in upholding the action of the Assessing Officer [hereinafter referred to as "the AO1'] in disallowing expenditure in the nature of discount amounting to Rs. 65,12,63,900/- under section 40(a)(ia) of the Income-tax Act, 1961 [hereinafter referred to as "the Act"l for non-deduction of tax under section 194H of the Act, The reasons given by him ....
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....he AO on the grounds of judicial consistency without appreciating that the earlier order of CIT(A) on a similar issue had been set aside by the Hon'ble Income-tax Appellate Tribunal to the file of the AO for fresh adjudication; 6. The Ld. CIT(A) failed to consider the order of Hon'ble ITAT, Mumbai in the case of Videocon d2h Limited (now merged with Dish TV India Ltd.), wherein on similar issues, the Hon'ble ITAT held in the favor of Appellant. 7. The above grounds I sub-grounds are without prejudice to each other 3. The brief facts of the case are that the assessee is engaged in the business of Direct to Home (DTH) operator, Satellite Telephone services etc. During the course of assessment proceedings, the ....
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....or AY 2012-13. Aggrieved by the Ld.CIT(A) order, the assessee is in appeal before us. 4. The Ld. AR for the assessee, at the time of hearing submitted that this issue is squarely covered in favour of the assessee by the decision of ITAT, Mumbai 'D' bench for AY 2011-12 and 2012-13, where under an identical set off facts, the issue has been set aside to the file of the Ld. AO for reconsideration of the issue, in light of various avertments made by the assessee. He, further submitted that for the year under consideration, the Ld.CIT(A) has followed the order for the AY 2012-13 and hence, the appeals may be set aside to the file of the Ld. AO and to decide the issue by following findings of the Tribunal for AY 2012-13. 5. The Ld. DR, on ....
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....ollowing observations:- "8. We have gone through the copy of the agreement entered into by the assessee with the distributor available on pages 138 to 148 as well as the sample subscription application form available on pages 149 to 150 of the paper book. On the basis of the document and the issue involved we are of the view that examination of these documents as a whole along with the terms and conditions of the agreement entered into between the assessee and the distributor in respect of talk time card is essential to determine the true nature of the transaction whether the transaction entered into between the assessee and the distributor relates to discount or commission. The TDS provisions are applicable under section 194H in c....