Priya Soparkar 1 3 itxa 743 16 o s IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.743 OF 2016 Pr. Commissioner of Income Tax 1 Appellant V/s. Bhramha Crop Hotels & Resorts Ltd. Respondent Mr.Suresh Kumar for Appellant. Ms.Alisha Pinto i/by Mr.Rohan Deshpande for Respondent. CORAM : AKIL KURESHI AND M.S.SANKLECHA, JJ. DATE : FEBRUARY 18, 2019. P.C.: 1. This Appeal under Section 260 of Income Tax Act, 1961 (the Act), challenges order dated 30th September, 2015 passed by Income Tax Appellate Tribunal (the Tribunal). This Appeal relates to Assessment Year 2010 11. 2. Revenue urges following question of law for our consideration: Whether, on facts and in circumstances of ::: Uploaded on - 20/02/2019 ::: Downloaded on - 21/02/2019 09:36:27 ::: Priya Soparkar 2 3 itxa 743 16 o s case and in law, Income tax Appellate Tribunal is correct in holding that service charges/commission paid to bank for providing services is not subject to TDS as its does not fall under Section 194H of Act? 3. It is agreed position between parties that issue raised herein stand concluded against appellant/revenue and in favour of respondent assessee by decision of this Court in Principal Commissioner of Income Tax 10 Vs. M/s Hotel Leela Venture Limited reported in ITXA No.847 of 2016, rendered on 18th December, 2018. In above view, as issues stand concluded by decision of this Court, proposed question does not give rise to any substantial question of law. Thus, not entertained. 4. Appeal is dismissed. No order as to costs. (M.S.SANKLECHA,J.) (AKIL KURESHI,J.) . ::: Uploaded on - 20/02/2019 ::: Downloaded on - 21/02/2019 09:36:27 ::: Pr. Commissioner of Income-tax-1 v. Bhramha Crop Hotels & Resorts Ltd