2020 (1) TMI 1594

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....a/w. Mr. Atul Jasani ORDER P.C.:- Heard learned counsel for the parties. 2. The Appellant-Revenue challenges the order dated 14 May 2018 passed by the Income Tax Appellate Tribunal in Income Tax Appeal No.807/PUN/2016. 3. This Appeal pertains to the Assessment Year is 2012-13. 4. The Appellant-Revenue has raised the following questions as a substantial questions of law :- ....

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....td. vs. DCIT [372 ITR 33] and held that the sale of SIM cards/recharge coupons at discounted rate to the distributors was not commission and not liable for deduction of TDS under Section 194H. The Tribunal noted that there was no decision of this Court on this issue on that date. 6. Learned counsel for the parties have tendered the copy of the order passed in Income Tax Appeal No. 702 of 2017 s....