State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India

257 ITR 202High Court2002#861 most cited

What is State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India authority for?

Supplementary commission forional or extra services does not fall within the ambit of Section 194H of the Income Tax Act, 1961. This may affect the applicability of certificates issued under Section 197.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2009 to 2025.

Also referred to as

M.S. Hameed Ahmed vs Director of State Lotteries & Ors. · Ahmedabad Stamp Vendors Association vs Union of India · Section 194H · supplementary commission · TDS · withholding tax · certificates under Section 197

Sections most often in play

Section 194HSection 201Section 201(1A)Section 37(1)Section 133(2A)Section 133ASection 143(3)Section 17(2)(vi)

Issues it is cited on

section 194dsection 194hinterest under section 201(1a)short deduction of taxsummons under section 131section 197section 18section 201(1a)assessee in defaultright to receivemlisection 201(1)

Judgments citing State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India

DCIT(TDS)-2(3), Mumbai vs. Novartis Healthcare Private Limited, Mumbai

Appeal is allowed

ITA 2768/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Dec 2025AY 2020-21

Bench: Shri Pawan Singh (Jm) & Shri Omkareshwar Chidara (Am) Dcit(Tds)-2(3) Novartis Healthcare Private 320, 3Rd Floor, Cumbala Hill, Limited Mtnl Te Bldg. Peddar Road Vs. 7Th Floor, Inspire Bkc, G Gopalrao Deshmukh Marg Block, Bkc Main Road Mumbai-400 026. Bandra, Mumbai-400 051. Appellant Respondent C.O. No. 121/Mum/2025 (Assessment Year : 2020-21)

For Respondent: S/Shri Anish Thacker (CA)
Section 133ASection 192Section 194Section 194HSection 201

…on the following cases-law for the proposition that in these circumstances, the transactions are only sale and not “commission” which attract the provisions of TDS under section 194 of the Act. • Ahmedabad Stamp Vendors Association vs. Union of India (2002) (257 ITR 202) (Gujarat HC) (refer page No. 150 to 156 of the legal paper book) • Bharti Cellular Limited (now known as Bharti Airtel Limited) [Civil Appeal No. 7257/2011 (SC)] • Unichem Laboratories Ltd. [ITA Nos. 4592 & 4593/Mum/2014 dated 29 January 2016 (Mumbai ITAT)] affirmed in ITA No. 199 and 220/2017 dated 15 April 2019 (Bombay HC) • Piramal Healthcare…

M/S One Mobikwik Systems Ltd, Gurgaon vs. Joint Commissioner of Income Tax (OSD). TDS Circle, Gurgaon

In the result the appeal of the assessee vide ITA No

ITA 274/DEL/2025[2017-18]Status: DisposedITAT Delhi26 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 133Section 194HSection 201

…istence of a principal agency relationship is sina qua non for invocation of provisions of section 194H r.w.s. 201 / 201(1A). Reliance was placed upon the decision of Hon’ble Gujarat High Court in its decision in the case of Ahmadabad Stamp Vender Association 257 ITR 202. 8.0 In support of its contentions, the Ld.Counsel placed reliance upon a plethora of judicial pronouncements as supporting its case. It was argued that Hon’ble Apex Court in the case of Bharti Cellular Limited has also held that principal agency relationship is sina qua non for invocation of provisions Page 7 of 19 ITA Nos. 7830/Del/2018, 273…

M/S One Mobikwik Systems Ltd, Gurgaon vs. Joint Commissioner of Income Tax (OSD), TDS Circle, Gurgaon

In the result the appeal of the assessee vide ITA No

ITA 273/DEL/2025[2016-17]Status: DisposedITAT Delhi26 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 133Section 194HSection 201

…istence of a principal agency relationship is sina qua non for invocation of provisions of section 194H r.w.s. 201 / 201(1A). Reliance was placed upon the decision of Hon’ble Gujarat High Court in its decision in the case of Ahmadabad Stamp Vender Association 257 ITR 202. 8.0 In support of its contentions, the Ld.Counsel placed reliance upon a plethora of judicial pronouncements as supporting its case. It was argued that Hon’ble Apex Court in the case of Bharti Cellular Limited has also held that principal agency relationship is sina qua non for invocation of provisions Page 7 of 19 ITA Nos. 7830/Del/2018, 273…

One Mobikwik Systems P.Ltd, Gurgaon vs. JCIT(OSD), TDS Circle, Gurgaon

In the result the appeal of the assessee vide ITA No

ITA 7830/DEL/2018[2015-16]Status: DisposedITAT Delhi26 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

Section 133Section 194HSection 201

…istence of a principal agency relationship is sina qua non for invocation of provisions of section 194H r.w.s. 201 / 201(1A). Reliance was placed upon the decision of Hon’ble Gujarat High Court in its decision in the case of Ahmadabad Stamp Vender Association 257 ITR 202. 8.0 In support of its contentions, the Ld.Counsel placed reliance upon a plethora of judicial pronouncements as supporting its case. It was argued that Hon’ble Apex Court in the case of Bharti Cellular Limited has also held that principal agency relationship is sina qua non for invocation of provisions Page 7 of 19 ITA Nos. 7830/Del/2018, 273…

N C Shaw and Co Beverages Private Limited, Kolkata vs. Addl. Commissioner of Income Tax (TDS), Range-2, Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1947/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…asis Supplied . . . 22. The issue of non-applicability of withholding tax provisions on discount/incentives given to distributors/retailers has already been decided by the Gujarat High Court in the case of Ahmedabad Stamp Vendors Assn v. Union of India [2002] 257 ITR 202 (Guj) and subsequently upheld by the Supreme Court (2012) in civil appeal no 10270 of 2003, wherein the Hon’ble High Court held that the definition of 'commission or brokerage' as contained in the Explanation to section 194H of the Act is not so wide that it would include any payment received or receivable, directly or indirectly, for services in…

N C Shaw and Co Beverages Private Limited, Kolkata vs. Income Tax Officer, TDS Circle 2(2), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…asis Supplied . . . 22. The issue of non-applicability of withholding tax provisions on discount/incentives given to distributors/retailers has already been decided by the Gujarat High Court in the case of Ahmedabad Stamp Vendors Assn v. Union of India [2002] 257 ITR 202 (Guj) and subsequently upheld by the Supreme Court (2012) in civil appeal no 10270 of 2003, wherein the Hon’ble High Court held that the definition of 'commission or brokerage' as contained in the Explanation to section 194H of the Act is not so wide that it would include any payment received or receivable, directly or indirectly, for services in…

Tata Teleservices Ltd., New Delhi vs. ACIT, Circle-76(1), New Delhi

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

…ision of the Hon'ble Supreme Court in the case of CIT vs Ahmedabad Stamp Vendors Association (2012) 348 ITR 378 wherein the Hon'ble Court affirmed the decision of the Hon'ble Gujarat High Court in Ahmedabad Stamp vendors Association vs. Union of India, [2002] 257 ITR 202 (Guj.) wherein it is held that a P2P relation exists when a distributor sells products acquired at a discount and in such a transaction the provisions of Section 194H are not attracted. That the decision of the Hon'ble Supreme Court is squarely applicable in the case of the Appellant following an identical model, viii. It is stated that the Appe…

Vnc Steel Distributors, Karur vs. DCIT, Circle-1(1), Trichy

In the result, appeal filed by the assessee is partly allowed

ITA 1937/CHNY/2024[2017-18]Status: DisposedITAT Chennai14 Nov 2024AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1937/Chny/2024 & Stay Petition No: 40/Chny/2024 [In Ita No: 1937/Chny/2024)] िनधा"रणवष" / Assessment Year: 2017-18 Vnc Steel Distributors, Deputy Commissioner Of No.2, Industrial Estate, V. Income Tax, S. Vellalapatti, Circle -1(1), Karur – 639 004. Trichy. [Pan: Aadfv-9137-E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Abhinov Vaidyanathan, Advocate ""यथ"क"ओरसे/Respondent By : Shri. R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 21.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 14.11.2024 आदेश /O R D E R

For Appellant: Shri. Abhinov Vaidyanathan, AdvocateFor Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 194CSection 194HSection 2Section 250Section 253(1)Section 30Section 40

…iv) PCIT vs Shalimar Chemical Works Ltd [2018] 96 Taxmann.com 275 (Calcutta HC) (v) CIT vs Jai Drinks (P) Ltd [2011] 336 ITR 383 (Delhi HC) :-16-: ITA. No: 1937/Chny/2024 & SP No: 40/Chny/2024 (vi) Ahmedabad Stamp Vendors Association vs Union of India [2002] 257 ITR 202 (Gujarat HC) (vii) Gujarat Tea Processors & Packers Ltd vs DCIT [2012] 28 taxmann.com 187 (Gujarat HC) (viii) Nokia India (P) Ltd vs.DCIT [2020] 114 taxmann.com 442 (Delhi Tribunal) 6.2 Per contra, the ld.DR stated that these are the payments made which is nothing but amount passed on to the dealers in the form of commission and hence, the order…

Asus India Pvt Ltd., Mumbai vs. The Ld. Addl/Joint/Deputy/ACIT/ ITO, Delhi

In the result, appeal of the assessee is partly allowed

ITA 2427/MUM/2022[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Asus India Private Limited The Learned. 402, Supreme Chambers, Addl/Joint/Deputy/Acit/Ito 17-18 Shah Industrial Estate, Room No.305, Ara Centre 2-E Veera Desai Road, Vs. Jhandewalan Extn, New Delhi, Andheri (West), Delhi-110055 Mumbai-400 053 (Appellant) (Respondent) Pan No. Aajca6450C Assessee By : Mr. Vijay Mehta, Adv. Revenue By : Mr. Nihar Ranjan Samal, Sr. Ar Date Of Hearing: 19.05.2023 Date Of Pronouncement : 16.08.2023

For Appellant: Mr. Vijay Mehta, AdvFor Respondent: Mr. Nihar Ranjan Samal, Sr. AR
Section 115JSection 143Section 144BSection 144CSection 194Section 194CSection 194HSection 40

…Act for alleged violation of section 194C / 194H of the Act is legally unsustainable. In support of such contention, the learned Authorised Representative relied upon the following decisions :— (i) Ahmedabad Stamp Vendor Association v. Union of India [2002] 257 ITR 202; (ii) CIT v. Ahmedabad Stamp Vendor Association [2012] 348 ITR 378; (iii) CIT v. United Breweries Ltd. , [2017] 387 ITR 150; and (iv) CIT v. Intervate India Pvt. Ltd., [2014] 364 ITR 238. ITA No. 2427/Mum/2022; Asus India Private Ltd; 2018-19 9. The learned Departmental Representative strongly relying upon the observations of the Assessing Office…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 970/IND/2019[2018-19 (Q 4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 969/IND/2019[2018-19 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 968/IND/2019[2017-18 (Q-4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 967/IND/2019[2017-18 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 966/IND/2019[2017-18 (Q 2)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Vodafone Idea Ltd. Formerly Idea Cellular Ltd.), Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 965/IND/2019[2016-17 (Q-3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

M/S Bharti Airtel Limited, Indore vs. Deputy Commissioner of Income Tax-TDS, Indore

In the result, appeals of assessee are allowed for statistical purposes

ITA 65/IND/2018[2009-10]Status: DisposedITAT Indore25 May 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Idea Cellular Limited, Indore vs. Deputy Commissioner of Income Tax TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 309/IND/2018[2014-15 (Q4)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Idea Cellular Limited, Indore vs. Deputy Commissioner of Income Tax TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 308/IND/2018[2014-15n(Q1-Q3)]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 172/IND/2018[2017-18 ( Ist Qtr)]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

In the result, These appeals of assessee are allowed for statistical purposes

ITA 171/IND/2018[2015-16 ( !st & 2nd Qtr]Status: HeardITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A No.166 & 167/Ind/2018 (Assessment Year:2016-17(Q-4) & 2015-16(Q-3)) & It(Ss)A No.171 & 172/Ind/2018 (Assessment Year:2015-16(Q-01 &Q-2) & 2017-18(Q-1))

Section 194HSection 201Section 201(1)

…incipal and agent but it is between principal to principal and therefore the provisions of section 194H of the Act are not applicable. The assessee relied upon the judgment of Hon’ble Supreme Court in case of Stamp Vendors Association v. Union of India [2002] 257 ITR 202 as well as other decisions of this Tribunal, Hon’ble Bombay High Court, Hon’ble Karnataka High Court and also relied upon the Hon’ble Supreme Court in the case of Hindustan Coca Cola vs. CIT, 402 ITR 539. The Ld. CIT(A) did not accept the contention of the assessee in view of the decisions of jurisdictional Tribunal dated 11.12.2014 in case of M/…

State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India (257 ITR 202) — Cited in 121 Judgments | BharatTax