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1. BAS - Commission on Promotion and Marketing – incentives were received in respect of all the models as quantity discounts or prompt payment discounts in respect of...

2. TDS u/s 194H - benefit given by the assessee was in the nature of ‘trade discount’ and not ‘commission’ - assessee is not required to deduct TDS u/s. 194H on such...

3. Commission versus Discount - TDS u/s 194H - discount on sale of SIM Cards and other BSNL products - Decisions in the matter of Vodafone Essar Cellular Ltd (2010 (8) TMI...

4. TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

5. Salary versus Commission - Amount paid to be treated as salary even though it was reflected as commission - No TDS u/s 194H - AT

6. TDS - Cash discount allowed to the dealers and sub-dealers for promotion of goods - cash discount is not commission - provisions of section 194H are not applicable - AT

7. TDS - commission or brokerage to the persons carrying on the business as “stamp vendors“ - bulk quantity - said discount is in the nature of cash discount - Section 194H...

8. IATA agent passing commission to intermediary not liable to TDS u/s 194H since the nature is discount not the commission, Disallowance u/s 40(a) rejected

9. TDS u/s 194H OR 192 OR 194J - Disallowance of commission paid to director u/s 40(a)(ia) - where commission is paid to directors as per their terms of employment for work...

10. TDS u/s 194H - advertisement agencies - what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations - HC

11. TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of...

12. TDS u/s. 194H / 192 - incentives paid to the employees - TDS liability - The total payment including salaries are below the threshold limits - Observation of the AO that...

13. TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS...

14. TDS u/s 194H - trade turnover discount - assessee had been debiting trade discount allowed to its commission agents who were acting and procuring orders/effecting sales...

15. TDS u/s 194H - discount given to the distributors - the discount given is nothing but commission - assessee liable to deduct TDS u/s 194H.... - HC