TaxTMI 
TaxTMI 
2023 (5) TMI 1400
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....te orders of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-II, Indore arising from order passed u/s 201(1)/201(1A) & 154/201(1)/201(1A). 2. The assessee company is engaged in the business of providing telecom services including the mobile services through prepaid and post- paid connections, recharge vouchers of prepaid connections. In order to provide these services to the subscribers the assessee is having network of distributors/dealers appointed by the assessee through written agreements. The Ld. AO noted that the assessee is allowing certain amounts to the distributors/dealers in respect of prepaid products which is in fact in the nature of commission or brokerage as per explanation (1) to section 194H of the Act. The A....
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.... Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon'ble Bombay High Court, Hon'ble Karnataka High Court and also relied upon the Hon'ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/s Idea Cellular Ltd. ITANo.267/Ind/2010, ITANo.268/Ind/2010 & ITANo.181/Ind/2012 and upheld the order passed by the AO. 3. Before the tribunal the assessee has relied upon the various decisions of the different benches of the Tribunal in favour of the assessee whereas the department has relied upon the decision of Coordinate Bench of this Tribunal as well as the d....
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....Supreme Court which are pending adjudication. He has given details of SLP's now pending before Hon'ble Supreme Court and submitted that the Hon'ble Supreme Court has stayed recovery of demand in respect of those cases where the SLP's are pending before the Hon'ble Supreme Court. 4. The Ld. Counsel for the assessee has also filed ledger copy of the distributors in the books of the assessee and submitted that the transaction is recorded in the books of account of the assessee as discount allowed and not as commission paid to the distributors. He has submitted that though in case of M/s Idea Cellular Ltd. Vs. ITO the coordinate Bench of this Tribunal has decided this issue against the assessee however at that point of time when the said order....
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....l is common and identical to the issue involved in case of Bharti Airtel Ltd. vs. ITO(TDS) in ITANo.513/Ind/2014 for A.Y.2010-11 wherein vide even dated order we have considered and decided this issue as under: 7. We have considered the rival submission as well as relevant material on record. There is no quarrel that there are divergent views on the issue involved in this case wherein one set of decisions passed by the Hon'ble Karnataka High Court, Hon'ble Bombay High Court and Hon'ble Rajasthan High Court are in favour of the assessee whereas the another set of decisions of Hon'ble Delhi High Court, Hon'ble Calcutta High Court and Hon'ble Kerala High Court are in favour of the revenue. The details of the decisions given divergent views i....
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....CELLULAR LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX, COCHIN Civil Appeal 40677/2010 ii. COMMISSIOENR OF INCOME TAX (TDS) VS. M/S BHARTI HEXACOM LTD. Civil Appeal Number 13836/2018. iii. COMMISSIONER OF INCOME TAX (TDS) JAIPUR vs. M/S BHARTI HEXACOM LTD. Civil Appeal Number 15192/2018 iv. COMMISSIONER OF INCOME TAX (TDS) JAIPUR vs. M/S IDEA CELLULAR LIMITED Civil Appeal Number 25484/2018 v. IDEA CELLULAR LIMITED VS. COMMR OF IT-XVII Civil Appeal Number 7471/2010 vi. BHARTI CELLULAR LTD. NOW BHARTI AIRTEL LD V ASSISTANT C.I.T CIRCLE 57. & Others (Civil Appeal No. 7257/11) 9. Against the conflicting judgment of Hon'ble High Courts the assessee as well as revenue has filed respective SLP's before the Hon'ble Supreme Court which a....
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....isions of section 194H of the Act. 10. The Ld. Sr. counsel of the assessee has filed before us the specimen copy of the agreement entered into between the assessee and the distributors/dealers as well as ledger copy of the distributors in the books of the assessee. These relevant documents have not been examined and considered by the AO while passing order u/s 201(1)/201(1A). Further the Ld. CIT(A) has also not given a finding of fact regarding nature of transaction but has simply followed the decision of this Tribunal in pursuant to the judgment of Hon'ble Delhi High Court only precedent at that point of time therefore, Ld. CIT(A) has not considered the contrary view taken by other High Courts while the passing the impugned order. In fac....