JUDGMENT

ORDER

K.S. Jhaveri, J. - In both appeals common questions of law and facts are involved, hence, they are decided by this common judgment.

2. By way of these appeals, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the department.

3. This Court while admitting the matter framed the following question of law:-

"Whether the Tribunal is justified in deleting disallowance of Rs. 1,31,97,053/-made by the Assessing Authority for non-deduction of tax at source for the amount of discount/commission to the advertising agency under Section 194H of the Income Tax Act, 1961.

In DBITA No. 70/2015

"Whether in the facts and circumstances of the case, the ITAT was justified in upholding the order of CIT(A) in deleting the addition of Rs. 1,58,87,514/- made by the Assessing Officer for non deduction of tax at source from payment made to advertising agencies and customers treating the same as commission under section 194H of Income Tax Act."

4. Mr. Mathur contended that in the second matter, the Tribunal has relied upon the first judgment of Bhimsain Garg therefore, he has taken us to the original record of the first matter.

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