2024 (2) TMI 835

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rdeep Singh Chawla, Adv And Shri Samarth Singh Chawla, Adv For the Department : Shri Ajay Kumar Arora, Sr. DR ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) - 38, Delhi dated 30.05.2019 pertaining to A.Y 2015-16. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....12.2017, explained that these payments are not governed by provisions of Chapter XVII-B of the Act and therefore, no TDS has been deducted. 6. The contention of the assessee did not find any favour with the Assessing Officer who was of the firm belief that the assessee has violated the provisions of section 194-I of the Act and, alternatively, section 194-C of the Act by not deducting tax at so....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ply. 10. Before us, the ld. counsel for the assessee vehemently stated that minimum guarantee expense is not any payment towards any contract but it is in the nature of compensatory payment for shortfall in room occupancy. It is the say of the ld. counsel for the assessee that the assessee guarantees the hotels for certain minimum occupancy of the rooms and if the occupancy is not achieved, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts its operations in terms of providing lodging and accommodation services whereas the assessee provides technology, sales and marketing services to the hotels relating to provision of lodging and accommodation services through its platform. 14. The assessee being a service provider assures the minimum benchmarks which the service recipient will receive or expect to receive from service provide....