MAHANADI METAL AND CHEMICALS PRIVATE LIMITED,ROURKELA vs. ITO, WARD-1, ROURKELA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.496/Ctk/2017 (नििाारण वषा / Assessment Year : 2010 - 2011) M/S Mahanadi Metal & Vs. Ito, Ward-1, Rourkela Chemicals Private Limited, T/4/26/Civil Township, Rourkela-769004 स्थायी ऱेखा सं./Pan No. : Aaccm 4844 R (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Parimal Kumar Jain, Ca राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तारीख / Date Of Hearing : 16/01/2020 घोषणा की तारीख/Date Of Pronouncement : 18/03/2020 आदेश / O R D E R Per L.P.Sahu, Am : This Is An Appeal Filed By The Assessee Against Order Of Cit(A), Sambalpur, Dated 04.09.2017 For The Assessment Year 2010-2011, On The Following Grounds Of Appeal :- 1. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Not Justified In Holding The Nature Of Expenses Of S/ 957144 Under The Head Commission Instead Of Contract Work. (Para 4). 2. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Erred In Understanding The Accounting Entry Of Discount Of Rs. 16,91,687 & Wrongly Treated The Bogus Sundry Creditor. (Para8) 3. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Not Justified In Rejection Of Additional Evidence & Confirming The Disallowance Of Rs. 999390 For Non-Submission Of Vat Return, (Para-9) 4. On The Fact & Under Circumstances Of The Case The Commissioner (Appeals) Was Unjustified For Not Sending For Remand The Case & Confirming The Addition Of Rs.2799978. 2 2. Brief Facts Of The Case Are That The Assessee Filed Return Of Income

Section 194H of the Act on the above payments, hence, these payments are subject to disallowance of Section 40(a)(ia) of the Act. In this

BISWAJIT DAS,BHUBANESWAR vs. ITO, WARD-1(1), BHUBANESWAR, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

Section 194H reads “any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after the 1st day of June, 2001, to a resident, any income by way of commission”. 15. It was also submitted that the payment of commission was made for services rendered outside India and payment was also made outside

ITO, WARD-2(2), BHUBANESWAR, BHUBANESWAR vs. BISWAJIT DAS, BHUBANESWAR

In the result, the appeal filed by the revenue is dismissed and the

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

Section 194H reads “any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after the 1st day of June, 2001, to a resident, any income by way of commission”. 15. It was also submitted that the payment of commission was made for services rendered outside India and payment was also made outside

ADITYA MOHAPATRA,DHENKANAL vs. PRINCIPAL CIT-2, BHUBANESWAR

In the result, the appeal of the assessee is allowed

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.155/Ctk/2016 (नििाारण वषा / Assessment Year :2012-2013) Sri Aditya Mohapatra, Vs. Pr.Cit-2, Bhubaneswar Prop.: Orissa Motors, Kujakanta, Main Road, Dhenkanal. Pan No. : Aaacl 6593 N (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Damodar Pati, Advocate िाजस्व की ओर से /Revenue By : Shri M.K.Gautam,Cit Dr सुनवाई की तािीख / Date Of Hearing : 26/08/2020 घोषणा की तािीख/Date Of Pronouncement : 07/09/2020 आदेश / O R D E R Per L.P.Sahu, Am: The Assessee Has Filed This Appeal Against The Revisionary Order Passed U/S.263 Of The Act By The Pr.Cit-2, Bhubaneswar, Dated 21.03.2016 For The A.Y.2012-2013. 2. Earlier This Appeal Was Disposed Off By This Tribunal Vide Order Dated 29.08.2017. Thereafter The Assessee Challenged The Order Of The Tribunal Before The Hon’Ble Jurisdictional High Court & The Hon’Ble High Court Vide Order Dated 21.03.2018 Passed In W.P.(C)No.22608 Of 2017 Set Aside The Order Of The Tribunal To Pass Fresh Order Directing The Assessee To File The Documents As He Wants. Accordingly, The Appeal Of The Assessee Restored To Its Original Number & Finally Heard With The Consent Of Both The Parties.

disallowance of expenses of Rs.7,42,150/- u/s.40(a)(ia) of the Act should have been made by the AO. The Pr.CIT also noted from the list of the incentives for SIM card and commission that there was a payment of more than Rs.5000/- to the recipients, which comes under the provision of Section 194H

M/S. RAJESH & CO.,ROURKELA vs. ITO, WARD-2, ROURKELA

In the result, appeal filed by the assessee is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2008-2009

section 194H. All the commission agents are filing returns of, income and copies of the returns filed by them for the AY 2008-09 have been filed in the course of appeal hearing. The AO has disallowed

M/S. RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT(TDS-1), BHUBANESWAR

In the result, appeals of the assessee

194H are applicable. Therefore, the ld. AO relied on the provisions of Section 40(a)(ia) of the Act and made disallowance

M/S. RUKMANI INFRA PROJECTS PVT. LTD.,BHUBANESWAR vs. ACIT(TDS-1), BHUBANESWAR

In the result, appeals of the assessee

194H are applicable. Therefore, the ld. AO relied on the provisions of Section 40(a)(ia) of the Act and made disallowance

INDRANI PATNAIK,ROURKELA vs. DCIT, RORUKELA CIRCLE, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

194H. In the circumstances, therefore, to treat the commission payments as bogus on flimsy grounds is not at all warranted. It is a fact that the commission agents have been paid commission by the assessee for services rendered and the AO has not brought any evidence on record to show that they have not rendered any service

ACIT, RORUKELA CIRCLE, ROURKELA vs. INDRANI PATNAIK, ROURKELA

In the result, appeals of the revenue for assessment years 2012-13 &

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

194H. In the circumstances, therefore, to treat the commission payments as bogus on flimsy grounds is not at all warranted. It is a fact that the commission agents have been paid commission by the assessee for services rendered and the AO has not brought any evidence on record to show that they have not rendered any service

DCIT, BHUBANESWAR vs. TRAHI JAGANNATH CONSTRUCTION PVT. LTD., BHUBANESWAR

In the result, appeal filed by the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2010-2011

disallowance to 3% of such expenses, which comes to Rs.2,55,085/-. He also further observed that since provisions of section 194H

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

194H, therefore, notice u/s.148 was issued. In compliance to the same, ld. AR of the assessee appeared and submitted information. The assessee explained that the sales commission was paid to the MMTC and it is in the nature of trade margin and not liable for TDS and relied on the decision of the coordinate bench of the ITAT

DCIT, BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

194H, therefore, notice u/s.148 was issued. In compliance to the same, ld. AR of the assessee appeared and submitted information. The assessee explained that the sales commission was paid to the MMTC and it is in the nature of trade margin and not liable for TDS and relied on the decision of the coordinate bench of the ITAT

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

194H, therefore, notice u/s.148 was issued. In compliance to the same, ld. AR of the assessee appeared and submitted information. The assessee explained that the sales commission was paid to the MMTC and it is in the nature of trade margin and not liable for TDS and relied on the decision of the coordinate bench of the ITAT

ACIT(TDS), BHUBANESWAR vs. NEELACHAL ISPAT NIGAM LIMITED, JAJPUR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

194H, therefore, notice u/s.148 was issued. In compliance to the same, ld. AR of the assessee appeared and submitted information. The assessee explained that the sales commission was paid to the MMTC and it is in the nature of trade margin and not liable for TDS and relied on the decision of the coordinate bench of the ITAT

ACIT, CORPORATE CIRCLE-1(2), BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

194H, therefore, notice u/s.148 was issued. In compliance to the same, ld. AR of the assessee appeared and submitted information. The assessee explained that the sales commission was paid to the MMTC and it is in the nature of trade margin and not liable for TDS and relied on the decision of the coordinate bench of the ITAT

ACIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LTD., BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

194H, therefore, notice u/s.148 was issued. In compliance to the same, ld. AR of the assessee appeared and submitted information. The assessee explained that the sales commission was paid to the MMTC and it is in the nature of trade margin and not liable for TDS and relied on the decision of the coordinate bench of the ITAT

DCIT, BHUBANESWAR vs. M/S. NEELACHAL ISPAT NIGAM LIMITED, BHUBANESWAR

In the result, appeals filed by the revenue in ITA Nos

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अऩीऱ सं./Ita Nos.382, 298, 435, 299, 436 & 448/Ctk/2015 (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12 & 2012-13) Dcit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & Cross Objection Nos.48, 37, 53, 38 & 54/Ctk/2015 (Arising Out Of Ita Nos.382, 298,435,299,& 436/Ctk/2015) (नििाारण वषा / Assessment Years :2006-07, 2007-08,2008-09, 2010-11, 2011-12) Neelachal Ispat Nigam Ltd., Vs. Acit, Corporate Circle- 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अऩीऱ सं./Ita No.09/Ctk/2016 (नििाारण वषा / Assessment Year : 2012-2013) Acit, Corporate Circle- Vs. Neelachal Ispat Nigam Ltd., 1St Floor, Annexe Building, 1(2), Bhubaneswar. Ipicol, House, Janpath, Bhubaneswar-751022 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacn 9433 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Dr ननधााररती की ओर से /Assessee By : Shri Satyajit Mishra, Ar

194H, therefore, notice u/s.148 was issued. In compliance to the same, ld. AR of the assessee appeared and submitted information. The assessee explained that the sales commission was paid to the MMTC and it is in the nature of trade margin and not liable for TDS and relied on the decision of the coordinate bench of the ITAT