2014 (10) TMI 1037

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..... or TDS credit u/s 199 - In our view, plea of low tax effect does not merit acceptance as the department could have treated this issue as a recurring one. There is also no material on record to take a different view as well. In these circumstances, we hold that the CIT(A) s findings do not warrant any interference. The Revenue s grounds are rejected. - I.T.A.No.1985/Mds/2014 - - - Dated:- 28-10-2014 - DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI S. S. GODARA, JUDICIAL MEMBER For the Appellant : Shri N. Madhavan, JCIT For the Respondent : Shri N. Devanathan, Advocate ORDER PER S.S.GODARA, JUDICIAL MEMBER This Revenue s appeal for assessment year 2009-10, is directed against order of the Commissioner of Income-ta .....

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..... /2011 dated 21.10.2013. The said order reads as follows: 3. From the perusal of the facts which have not been disputed by the Revenue, it is clear that the assessee has remitted the entire gross amount received from the cable operators to M/s. Sun TV Network Ltd., The amount remitted by the assessee to M/s. Sun TV Network Ltd., includes the amount of TDS deducted by the cable operators at the time of payment made by them to the assessee. In lieu of the services rendered by the assessee, the assessee is entitled to receive fixed commission. Since tax has already been deducted and paid to the Government at the time of making collections, the assessee is entitled to get the credit of the same while receiving commission income. M/s. Sun TV .....

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..... o the main issue discussed above. Since, we are striking the impugned order on the main issue itself, the consequential issues automatically do not survive. Thus, in view of the peculiar facts and circumstances of the case, we allow this appeal of the assessee and set aside the impugned order. Therefore, the Revenue is in appeal. 5. We have heard both parties and gone through the case file. The Revenue contends that once the assessee had not shown the aforesaid subscriptions as its own income, its TDS claim ought not to have been granted in the lower appellate proceedings. The tribunal s order (supra) is also sought to be distinguished on low tax effect. There is no quarrel about the factual position that the assessee had collected .....

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