2023 (3) TMI 1466

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..... the distributor is that of Principal to Principal OR Principal to Agent - as decided by HC [ 2023 (8) TMI 456 - KARNATAKA HIGH COURT] factual findings recorded by the CIT(A) that payment from the distributor to the assessee has no link with the further sale made by the distributor and same having been confirmed by the ITAT which is the last fact finding authority, decided against revenue. HELD THA .....

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..... Bahadur Yadav, AOR Mr. Nar Hari Singh, Adv. Mr. V C Bharathi, Adv. Mr. Gaurang Bhushan, Adv. Mr. Udai Khanna, Adv ORDER UPON hearing the counsel the Court made the following. Delay condoned. Mr. Rupesh Kumar, learned senior counsel for the petitioner submits that the matter is covered by the decision of this Court in Bharti Cellular Limited ( Now Bharti Airtel Limited ) vs. Assistant Commissioner .....

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