BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmabharat Sanchar Nigam Ltd, Vs. Acit, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) Pan:Aabcb5576G

section 194H of the Act. During appellate proceedings the Id. AR has quoted the judgment of Karnataka High Court which is in favour of appellant It would be pertinent to state that the said judgment has not been accepted by Revenue and the judicial pronouncement has been contended before the Supreme Court The SLP proposed by Revenue has been admitted

COMISSIONER OF INCOME TAX

The appeals of the revenue are dismissed with no order as to costs

price at which the assessee sold the milk and other products to the concessionaires and the MRP at which the concessionaires were to sell them to consumers was not liable to be treated as commission within the meaning of Section 194H. Accordingly, the tribunal set aside the orders passed by the Assessing Officer under Section

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

ACIT, CIRCLE- 7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

DCIT, CIRCLE- 7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

DABUR INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE- 7(1), NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

ACIT, CIRCLE- 7(1), NEW DELHI vs. DABUR INDIA LTD., NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

Bench: Sh. Saktijit Dey & Sh. N. K. Billaiya

transfer pricing, we do not find any infirmity in the order of ld. CIT(A) that there is no reason to separately benchmark receivables”. 39. The following chart also shows that the margin of the assessee both in the FMCG and non- FMCG segment is much higher than the comparables as demonstrated here under :- 40. Considering the facts

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

price could not have been made under that section. Further, the Tribunal held that the transactions were entered by the assessee on account of commercial expediency and when the recipients had paid tax on payments received from the assessee company, disallowance could not be made by applying provisions of section 40A(2) of the Act. It would be pertinent

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 194H of the Act are not attracted tothe fact situation of the case. In the result, the third substantial question of law is also answered against therevenue and in favour of the assessee. In the result, we do not find any merit in this appeal, the same fails andis hereby dismissed…” 11.0 The Ld.Counsel also drew attention

ONE MOBIKWIK SYSTEMS P.LTD,GURGAON vs. JCIT(OSD), TDS CIRCLE, GURGAON

In the result the appeal of the assessee vide ITA No

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 194H of the Act are not attracted tothe fact situation of the case. In the result, the third substantial question of law is also answered against therevenue and in favour of the assessee. In the result, we do not find any merit in this appeal, the same fails andis hereby dismissed…” 11.0 The Ld.Counsel also drew attention

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

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

section 194H of the Act are not attracted tothe fact situation of the case. In the result, the third substantial question of law is also answered against therevenue and in favour of the assessee. In the result, we do not find any merit in this appeal, the same fails andis hereby dismissed…” 11.0 The Ld.Counsel also drew attention

ACIT, NEW DELHI vs. NATIONAL AGRICULTURAL COOPERATIVE MARKETING FEDERATION OF INDIA, NEW DELHI

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

194H is not correct as per law and accordingly the issue is decided against the revenue. 12. The amount paid by the assessee is the cost o f purchase and not in the nature of commission . The procuring organization i.e. the Village, District & State Level Co-operative Societies had to incur expenses on maintaining offices and administrative staff to carry

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 194H of the Act. 6. The ld. Counsel has also tried to distinguish the distributorship agreement on account of consideration, non- compete clause and termination which is as under: ITA Nos. 2355, 2356, 2925 & 4 2926/Del/2015 Unitech Wireles Tamil Nadu Pvt. Ltd. Relevant Clauses of the Contract Particulars CIT v. Idea Cellular, Distributorship Agreement with Remarks/Differenc

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 194H of the Act. 6. The ld. Counsel has also tried to distinguish the distributorship agreement on account of consideration, non- compete clause and termination which is as under: ITA Nos. 2355, 2356, 2925 & 4 2926/Del/2015 Unitech Wireles Tamil Nadu Pvt. Ltd. Relevant Clauses of the Contract Particulars CIT v. Idea Cellular, Distributorship Agreement with Remarks/Differenc

M/S. UNITECH WIRELESS (TAMILNADU) PVT. LTD.,,GURGAON vs. ACIT, NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 194H of the Act. 6. The ld. Counsel has also tried to distinguish the distributorship agreement on account of consideration, non- compete clause and termination which is as under: ITA Nos. 2355, 2356, 2925 & 4 2926/Del/2015 Unitech Wireles Tamil Nadu Pvt. Ltd. Relevant Clauses of the Contract Particulars CIT v. Idea Cellular, Distributorship Agreement with Remarks/Differenc

ACIT, DELHI vs. M/S. UNITECH WIRELESS TAMILNADU PVT. LTD., NEW DELHI

In the result, the ground of appeal raised by the revenue is allowed for statistical purpose

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 194H of the Act. 6. The ld. Counsel has also tried to distinguish the distributorship agreement on account of consideration, non- compete clause and termination which is as under: ITA Nos. 2355, 2356, 2925 & 4 2926/Del/2015 Unitech Wireles Tamil Nadu Pvt. Ltd. Relevant Clauses of the Contract Particulars CIT v. Idea Cellular, Distributorship Agreement with Remarks/Differenc

ACIT, NEW DELHI vs. NATIONAL AGRICULTURAL COOPERATIVE MARKETING FEDERATION OF INDIA, NEW DELHI

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 4107/Del/2015 : Asstt. Year : 2009-10 Acit, Vs National Agricultural Cooperative Circle-54(1), Marketing Federation Of India, New Delhi Nafed House, Ashram Chowk, New Delhi (Appellant) (Respondent) Pan No. Aaaan4629F Assessee By : Sh. Hiren Mehta, Ca Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 20.01.2022 Date Of Pronouncement: 03.03.2022

194H is not correct as per law and accordingly the issue is decided against the revenue. 12. The amount paid by the assessee is the cost of purchase and not in the nature of commission. The procuring organization i.e. the Village, District & State Level Co-operative Societies had to incur expenses on maintaining offices and administrative staff to carry