Case Law Details
Tata Teleservices Ltd. Vs ITO (ITAT Delhi)
ITAT held that It was not a case for sale of goods but a case of providing telephone services and hence there could be no sale of goods from service provider, i.e., assessee to its distributor so as to create a principal -to-principal relationship. Further, assessee had not been able to differentiate nature of services provided on post-paid basis on which assessee admitted to have paid commission to distributors and prepaid services, on which the assessee admitted to have given discount to the distributors. discount on prepaid products offered by the assessee was is in nature of “commission” which did attract rigors of section 194H.
FULL TEXT OF THE ITAT JUDGMENT
All these appeals at the instance of assessee are directed against separate orders of the ld. CIT(A)-41, New Delhi dated 13.03.2015 for A.Yrs. 2007-08 to 2010-11 and dated 12.03.2015 for A.Y. 2011-12. The assessee has also moved stay petitions in all these appeals.
2. Since issue(s) involved in all these appeals are common and the assessee has raised common grounds, all the appeals were heard together and are, therefore, being disposed of by this consolidated order. For the sake of convenience and brevity, we take up the appeal in ITA No. 338/Del./2015 for A.Y. 2007-08 first. The grounds raised in this appeal read as under :
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