2015 (10) TMI 2797

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...., JCIT For the Respondent : Shri N. Devanathan, Advocate ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER This appeal by the assessee is directed against the order of the Commissioner of Income-tax(Appeals) dated 2.3.2015. 2. The Revenue has raised the following grounds: "2.1 The learned CIT(A) erred in deleting the disallowance made by the AO u/s.199 in view of 1^st and 2nd pr....

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....O completed the assessment u/s.143(3) determining total income at Rs. 18,54,99,980/- by disallowing Rs. 2,62,70,314/- of TDS claimed by the assessee relating to subscription charges collected on behalf of M/s.TV Net work and demanding Rs. 1,98,10,730/-. Aggrieved, the assessee went in appeal before the Commissioner of Income-tax(Appeals), who following the decision of the Tribunal in assessee's ow....

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.... received only commission from it. To examine the same, the Bench called for Profit and Loss account and Leger accounts to know, how the subscription received was accounted in assessee's book. The assessee's counsel filed only financial statement and not filed ledger accounts of subscription received account. 6. Hence, we are not in a position to express any opinion whether the assessee i....