2019 (4) TMI 2189

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....r, Advocate For the Respondent : Mr. Percy Pardiwalla, Senior Counsel a/w Mr. Nitesh Joshi a/w, Mr. Ashok Boghani i/b. Mr. Ashok Boghani & Co. Advocate P.C. : 1. These Appeals are filed by the revenue to challenge the judgment of Income Tax Appellate Tribunal. The issues being common, they are decided by this common order. We may record facts from Income Tax Appeal No. 199/17. Following q....

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....he distributors were the customers of the assessee and therefore there was no requirement to deduct tax at source in terms of section 194H of the Income Tax Act, 1961 (for short 'the Act'). The Assessing Officer however rejected the said contention and the issue reached to CIT (Appeals) who allowed the appeal. In further appeal by the revenue the tribunal confirmed the view of CIT (Appeals....