RAJASTHAN TOURISM DEVELOPMENT CORPORATION LTD,DELHI vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -78 (1), NEW DELHI, DELHI

ITA 3756/DEL/2026Status: DisposedITAT Delhi05 August 2026AY 2015-1618 pages
AI SummaryRemanded

What were the facts?

The assessee, Rajasthan Tourism Development Corporation Ltd., paid commission to travel agents for booking luxury trains. The Assessing Officer initiated proceedings under Section 201(1) r.w.s. 201(1A) based on information regarding commission expenses, leading to a demand for non-deduction of TDS. The assessee contended that TDS was deposited on the actual commission paid and that no TDS was required on payments to foreign entities without a Permanent Establishment (PE) in India.

What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal on a technical ground without addressing the merits of the assessee's claim regarding commission paid to foreign entities. The Tribunal restored the issue to the Assessing Officer for a fresh determination, directing the AO to grant a final opportunity to the assessee to substantiate its claim.

What were the issues?

Whether TDS was correctly demanded on commission paid to travel agents, particularly concerning payments made to foreign entities without a PE in India, and whether the Assessing Officer and CIT(A) properly considered the assessee's submissions and evidence.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1A),Section 154,Section 194H,Section 195,Section 197

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI

Before: SH. RAMIT KOCHAR & SH. SUDHIR KUMAR

Hearing: 08/07/2026Pronounced: 05/08/2026

PER SUDHIR KUMAR, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order of the Commissioner of Income Tax Appeal Addl/JCIT (A)-10 Mumbai [hereinafter referred to as “Ld.CIT(A))”] vide order dated 12-01-2026 pertaining to A.Y. 2015- 16 arising out the order dated 10-07-2024 u/s 154/201(1) /201(1A) of the Income-tax Act, 1961, (in short ‘the Act’)

2.

The assessee raised ground in the in the appeal”

1.

Because impugned order u/s 250 r.w.s. 154/201(1)/201(1A) dated 12- 01-2026 is bad in law because whimsical and arbitrary demand of Rs.23,75,984/- (i

The order continues below.

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