2024 (7) TMI 1055

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.... NO. 15449 OF 2024 IN INCOME TAX APPEAL NO. 1950 OF 2013 - -<br>Income Tax<br>G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ. For the Appellant / Applicant : Mr. Chirag Shetty i/b Economic Law Practice. For the Respondent : Mr. Mahesh Vinod Rajpopat. P.C. 1. We have heard learned counsel for the parties on the present proceedings. At the outset, we may observe that these appeals filed by the as....

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....was in relation to the liability to deduct tax at source under Section 194-H of the Act on the amount which as per the revenue, is a commission payable to an agent by the assessee under the franchise / distributorship agreement, between the assesse and the franchise / distributor. The assessee also in the present proceeding has contended that neither the amounts were paid as a commission or broker....

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.... in favour of the assessee. In this view of the matter, further adjudication of these appeals is not called for, as the question of law would stand answered by the authoritative pronouncement of the Supreme Court, in the assessee's own case in Bharti Airtel Limited (supra). 4. At this stage, learned counsel for the assessee has also brought to our notice two orders, one passed by the Gujarat High....