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2012 (7) TMI 424 - ITAT, DELHIDiscount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - discount had been given by the appellant to persons who had booked the flat/building through the appellant and the commission which the assessee received from the builder, is passed on as a part of such commission to the original persons who booked the flat – Held that:- Purchasers received discount in the purchase price. - There is nothing to suggest that the purchasers of flats rendered any service to the assessee rather the assessee rendered services to the intending purchasers - provisions of section 194H are not attracted while making payments to the aforesaid intending purchasers of flats - provisions of sec. 40a(ia) of the Act are not applicable - appeal is dismissed.
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