M/S. IDEA CELLUAR LTD.,INDORE vs. THE ITO (TDS)-II, INDORE

ITA 758/IND/2013Status: DisposedITAT Indore22 November 2023AY 2010-11Bench: SHRI VIJAY PAL RAO (Judicial Member), SHRI B.M. BIYANI (Accountant Member)8 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the issue was identical to previous appeals where the matter was set aside to the AO for fresh adjudication. The nature of the transaction (discount vs. commission) and the principal-agent relationship were not properly examined by the lower authorities.

What were the facts?

The assessee, Vodafone Idea Ltd., was treated as an assessee in default for failing to deduct TDS on discounts given to prepaid distributors. The CIT(A) confirmed the AO's order, treating the discount as commission under Section 194H.

What were the issues?

Whether the discount given to prepaid distributors constitutes 'commission' attracting TDS under Section 194H, and if the assessee can be treated as an assessee in default.

Which sections of the Income-tax Act were involved?

Section 194H,Section 201(1),Section 201(1A)

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Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Shri Sumit Nema, Sr. Adv. And Shri Gagan Tiwari, Adv
For Respondent: Ms. Simran Bhullar, CIT-DR
Hearing: 21.11.2023Pronounced: 22.11.2023

Per Vijay Pal Rao, JM:

This appeal of the assessee is directed against the order dated 31.10.2013 of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A)-II, Indore arising from order passed u/s 201(1)/201(1A) of the Act for A.Y.2010-11. The assessee has raised following grounds of appeal:

“The Appellant objects to the order dated 31 October 2013 passed by the Commissioner of Income Tax (Appeals) - II, Indore ['the CIT (A) + ] in connection with the order under section 201(1)/201(1A) of the Idea Cellular Ltd.. Income tax Act, 1961 ('the Act') passed by the Income Tax Officer (TDS) II, Indore ('AO')

The order continues below.

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