M/S BHARTI AIRTEL LIMITED,CHANDIGARH vs. ACIT (TDS), CHANDIGARH
In the result, the appeals of the assessee in ITA
ITA 217/CHANDI/2013[2010-11]Status: DisposedITAT Chandigarh30 May 2018AY 2010-11
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)
transferred to the distributors. However, who ever ultimately sells the said right to customers is not entitled to charge more than the MRP. The income of these middlemen would be the difference in the sale price and the MRP, which they have to share as per the agreement between them. The said income accrues to them only when they sell
