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TMI Blog2016 (5) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... MBER This is an appeal filed by the Revenue directed against the order of the Ld. Commissioner of Income Tax (Appeals), Rohtak dated 24.7.2013 pertaining to the Assessment Year (A.Y.) 2009-10. 2. Facts in brief:- Brief facts as recorded in the order of the Ld.CIT(A) are as under:- "2.1. The appellant, Main Distributor (MD) of M/s Vodafone for Rohtak district under the name and style of M/s VM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as under:- ( l )The amount received by the assessee as per TDS certificate is not a commission, rather it is the amount received from company i.e. Vodafone Essar Digilink Ltd. to reimburse it to Assistant Distributors i.e. A.D. The company has to pay to the ADs amount in shape of rent, salary, DD, cheques, promotional schemes etc. and that they pass on through Master Income such as discount, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of the appellant that she has not deducted TDS is not sustainable. Further, the 'appellant has failed to furnish complete address of the persons to whom these payments have been made and has also not filed any confirmations. In view of the above, the AO made entire addition of Rs. 72,52,052/-, being the receipts from M/s Vodafone as reflected in Form 26AS, which have not been disclosed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the incentive to retailers of Rs. 48,77,440/-, the same has been paid directly by M/s Vodafone and was not routed through the assessee. Just because Vodafone credited the TDS to the account of the assessee, the amount in question does not become the income of the assessee. (e ) As an amount of Rs. 48,77,440/- does not form part of the receipts of the assessee, corresponding credit of TD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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