Case Law Details
Case Name : ITO Vs Tarun Sales (ITAT Delhi)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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ITO Vs Tarun Sales (ITAT Delhi)
Since no dealer or sub-dealer was appointed either by Bharat Sanchar Nigam Ltd. (BSNL) or by the assessee, for the purpose of marketing the products and/or service of the Bharat Sanchar Nigam Ltd., the entire sales were to customers, either directly or through shopkeepers, who rendered services to the customers. Moreover, the entire sales were in cash. No commission was paid by the assessee to the customers. Then, Please become a Premium member. If you are already a Premium member, login here to access the full content.
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HEADING OF CASE LAW ON SECTION 194H IS MISLEADING AND CONTRARY TO THE RATIO DECIDENDI. SECTION 194H IS NOT ATTRACTED ON PRINCIPAL TO PRINCIPAL DEALINGS.