Bharati Airtel Ltd. v. DCIT

MD. NABIRUL ISLAM,MURSHIDABAD vs. D.C.I.T., CIRCLE - 42, MURSHIDABAD, MURSHIDABAD

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.43/Kol/2023 Assessment Year: 2013-14 Md. Nabirul Islam……………...................................................……Appellant Purapara, Raghunathpur, Jangipur, Murshidabad-742201. [Pan: Abkpi1550Q] Vs. Dcit, Circle-42, Murshidabad...................……........……...…..…..Respondent Appearances By: Shri Sonam Bajoria, Fca, Appeared On Behalf Of The Appellant. Shri Sudip Kr. Bandyopadhyay, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 27, 2023 Date Of Pronouncing The Order : August 02, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.11.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeal Is As To Whether Tax At Source (Tds) Was Liable To Be Deducted U/S 194 Of The Income Tax Act On The Discount Allowed To Retailers By The Assessee Dealer/Distributors On Sale Of Prepaid Sim Cards/Mobile Recharge Cards & Whether The Lower Authorities Were Justified In Making Disallowance U/S 40(A)(Ia) Of The Act

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.43/Kol/2023 Assessment year: 2013-14 Md. Nabirul Islam……………...................................................……Appellant Purapara, Raghunathpur, Jangipur, Murshidabad-742201. [PAN: ABKPI1550Q] vs. DCIT, Circle-42, Murshidabad...................……........……...…..…..Respondent Appearances by: Shri Sonam Bajoria, FCA, appeared on behalf of the appellant. Shri Sudip K…