The Commissioner of Income-tax (TDS), Pune v. Idea Cellular Ltd
[Citation -2020-LL-0113-64]
| Citation | 2020-LL-0113-64 |
|---|---|
| Appellant Name | The Commissioner of Income-tax (TDS), Pune |
| Respondent Name | Idea Cellular Ltd. |
| Court | HIGH COURT OF BOMBAY |
| Relevant Act | Income-tax |
| Date of Order | 13/01/2020 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | substantial question of law • nature of commission • deduction of tax • quantum appeal • penalty • discounted price |
| Bot Summary: | The following question of law has framed as substantial question of law by the Appellant Revenue :- Whether on the facts and circumstances of the case and in law, the Hon ble Income Tax Appellate Tribunal erred in holding the discount given by the assessee to its distributors on prepaid SIM Cards does not require deduction of tax under Section 194H of the Income Tax Act and subsequently erred in holding penalty under Section 271C is not applicable Whether on the facts and circumstances of the case and in law, the Hon ble Income Tax Appellate Tribunal erred in setting aside the case to the Assessing Officer 5. The Tribunal in the impugned order refers to its decision in the quantum Appeal of the Respondent Assessee holding that discount offered by the Respondent Assessee to the distributors is not in the nature of commission within the meaning of Section 194H of the Income Tax Act and therefore, the Respondent Assessee cannot be considered as an assessee in default and accordingly, not liable for penalty. It is on the basis of this finding that the question of law is framed. Today we have disposed of the quantum Appeal wherein quantum Appeals filed by the Appellant Revenue have been dismissed confirming the finding of the Tribunal regarding liability of the Respondent Assessee holding in favour of the 2/3 43.1 ITXA 1384-17.doc Respondent Assessee. In these circumstances, the questions of law as proposed do not give rise to any substantial question of law. |