The Pr. Commissioner of Income-tax-6 v. Cleartrip Travel Pvt. Ltd
[Citation -2020-LL-0113-46]

Citation 2020-LL-0113-46
Appellant Name The Pr. Commissioner of Income-tax-6
Respondent Name Cleartrip Travel Pvt. Ltd.
Relevant Act Income-tax
Date of Order 13/01/2020
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags deduction of tax at source • nature of commission • credit cards

IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1617 OF 2017 Pr. Commissioner of Income Tax-6 ..Appellant vs. Cleartrip Travel Pvt. Ltd. ..Respondent Mr. A.R. Mlahotra a/w. Mr. N.A. Kazi for appellant. Mr. Atul Jasani for respondent. CORAM : NITIN JAMDAR & M.S.KARNIK, JJ. DATE : 13 JANUARY 2020 P.C.:- This Appeal arises from common order passed by Tribunal for Assessment Year 2010-11. When Income Tax Appeal bearing No.1660 of 2017 pertains to Assessment Year 2009-10 came for consideration today and was disposed of as issues having been covered, learned counsel for parties made request to take up present Appeal which is due on 16 January 2020. We take up this Appeal today for disposal as it would also covered. Accordingly, Appeal is taken up on Board. 2. This Appeal under Section 260-A of Income Tax Act, 1961 (the Act), challenges order dated 15 November 2016 1/3 56.1 itxa 1617-17.doc passed by Income Tax Appellate Tribunal (the Tribunal). impugned order dated 15 November 2016 is in respect of Assessment Year 2010-11. 3. Revenue urges following questions of law, for our consideration : (A) Whether, on facts and in circumstances of case and in law, Hon ble Tribunal has erred in holding that assessee was not liable for deduction of tax at source on payments for credit card services ? (B) Whether, on facts and in circumstances of case and in law, Hon ble Tribunal has failed to appreciate fact that Notification No.56/2012(F. No. 275/53/2012-IT (B) dated 31 December 2012 was applicable from 1 January 2013, which implies that prior to said Notification, payment to Banks for amount received through credit cards was in nature of commission, which should have been subject to TDS under Section 194H. Since assessee has failed to deduct TDS, amount comes within ambit of provisions of section 40(a) (ia) read with Section 194H ? 4. It is agreed position between parties that issue raised herein stands concluded against Revenue and in favour of Respondent Assessee by decision of this Court in Respondent Assessee s own case being CIT V/s. M/s. Cleartrip Pvt. Ltd., (Income Tax Appeal No. 20 of 2017) decided 2/3 56.1 itxa 1617-17.doc on 25 March 2019 and in Principal Commissioner of Income Tax v/s. M/s. Hotel Leela Venture Ltd. (Income Tax Appeal Nos.847 and 954 of 2016) decided on 18 December 2018. 5. In above view, questions as proposed do not give rise to any substantial question of law. Thus, not entertained. 6. Accordingly, Appeal dismissed. (M.S.KARNIK, J.) (NITIN JAMDAR, J.) Digitally signed by Diksha Diksha Rane Rane Pr. Commissioner of Income-tax-6 v. Cleartrip Travel Pvt. Ltd
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