M/S BHARTI AIRTEL LIMITED,CHANDIGARH vs. ITO TDS-II, CHANDIGARH
In the result, the appeals of the assessee in ITA
ITA 340/CHANDI/2013[2009-10]Status: DisposedITAT Chandigarh30 May 2018AY 2009-10
Bench: Shri Sanjay Garg & Ms.Annapurna Guptam/S Bharti Airtel Limited, Vs. The Income Tax Officer, Plot No.21, I.T. Park, Tds-Ii, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A & M/S Bharti Airtel Limited, Vs. The A.C.I.T.(Tds), Plot No.21, I.T. Park, Chandigarh. Sector 26, Chandigarh. Pan: Aaacb2894G Tan: Ptlb10577A (Appellant) (Respondent)
For Appellant: Shri Anil BhallaFor Respondent: Shri Ram Mohan Singh, CIT DR
Section 133ASection 194Section 194CSection 194HSection 194JSection 201(1)
Section 194H of the Act.
54. In the Mother Dairy’s case referred to supra, it was held that, the concessionaire purchases the milk from the dairy which raises a bill on the concessionaire and the amount he has paid for. The dairy merely fixed the MRP at which the concessionaire can sell the milk. Under the agreement the concessionaire
