SHRIRAM MARKETING SERVICES,GIRIDIH vs. PCIT, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

194H out of the payments to the assessee by Bharat Sanchar Nigam Ltd. TDM, Dumka. From the TDS data, it is evident that an aggregate amount of Rs.705980/- was paid towards commission or brokerage to the assessee by Bharat Sanchar Nigam Ltd. TDM, Dumka during the F.Y. 2012-13. Also, an amount aggregating to Rs.26166996/- was paid to the assessee