Case Law Details
Case Name : Shri Virendra Kumar Jain Vs The Income Tax Officer (ITAT Jaipur)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Jaipur
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Shri Virendra Kumar Jain Vs ITO (ITAT Jaipur)
We note that the business model of the mobile operators through distributor/dealers/retailers is such that the income of all the down stream inter-mediatory is only the discount/commission allowed by the Cellular operators. There is no dispute that the mobile operators are making the payment of such commission/discount to the distributors/dealers/retailers directly. However, for accounting purposes the payments are reflected through inter-mediatory. Thus when the
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