2025 (8) TMI 442

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....ate For the Revenue : Shri Thamba Mahendra, JCIT-DR ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of Ld.Addl/JCIT(A)-1, Mumbai dated 06/03/2025 in respect of A.Y. 2018-19. 2. The assessee is running a cinema theatre in the name and style of Veeresh Cinemas in Bangalore. There was a survey conducted on 30/10/2019 at the prem....

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.... said Bigtree also remitted the ticket cost and the share of the convenience fee to the assessee. The assessee raised the invoices bi weekly. The assessing officer was of the view that the assessee should have deducted the TDS on the amount of convenience charges retained by the Bigtree and therefore passed an order u/s. 201(1) and 201(1A) of the Act by treating the assessee in default for not ded....

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....inst the said order, the assessee is in appeal before this Tribunal. 5. At the time of hearing, the Ld.AR submitted that the issue is covered by the earlier order of this Tribunal in which similar facts are involved. The Ld.AR further submitted that the practice adopted by the assessee is that they would raise the invoices biweekly on the Bigtree Entertainment Pvt. Ltd. and based on the said in....

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.... earlier order of this Tribunal in ITA Nos. 702 & 703/Bang/2022 dated 02/12/2022 in which similar issue was decided in favour of the assessee. In the earlier order of the Tribunal, the Tribunal held that the transaction charges or service charges or convenience fee collected and retained by M/s. Bigtree from the end user is for provision of such services and cannot lead to any inference that M/s. ....