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2013 (7) TMI 694 - ITAT DELHITDS u/s 194H - nature of payment - commission or discount - Demand u/s 201 - Whether In deleting the demand raised u/s 201(1) 201(1A) on account of commission u/s 194-H treating the same as discount allowed to the distributors - the CIT (A) and also the ITAT rightly held that the payments being made by the assessee to the distributor were incentives and discounts and not commissions – there was no infirmity in the findings of the CIT (A) and also ITAT - both the assessee and the distributor have been collecting and paying their sales tax separately - both the parties have clearly understood and accepted the agreement between them - it could not be said that the relation between them was that of principal-agent - it was clearly stipulated to be an arrangement between them on principal-to-principal basis – appeal decided against revenue.
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