DEYS MEDICAL (U.P.) PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

7. On appeal, the Commissioner of Income Tax (Appeals) reversed this decision, accepting that these payments constituted reimbursements for expenses incurred by the group companies and thus did not attract TDS obligations on the appellant. 8. However, the revenue, herein the respondent challenged this finding before the Tribunal, which partially upheld the assessing officer’s disallowance relating to sales promotion

COMMISSIONER OF INCOME TAX, TDS, KOLKATA vs. M/S. A.B.P. PRIVATE LIMITED

In the result, the appeal [ITA/458/2008] filed by the revenue

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

194C on the second type of payment e.g. payment by advertising agency to the media company. 3. However, another issue has been raised in various cases as to whether the fees/charges taken or retained by advertising companies from media 5 companies for canvassing/booking advertisements (typically 15% of the billing) is ‘commission’ or ‘discount’. It has been argued by the assessees

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1, KOLKATA vs. EMC LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 194C of the Act when the said provision has nothing to do with the accrual of income in the hands of the recipients when the assessee under the law was not entitled to claim payment until fulfilment of the terms of contract and expiry of the period for which the retention money was withheld and, as such, under