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2018 (4) TMI 561 - AT - Income TaxTDS u/s 194H - payments made by the appellant to various customers on account of 'Rate difference, discounts and Incentives' - tds liability - principal to principal relationship - Held that:- We find the sole basis for the treatment for the claim of discount and incentives given by the assessee to be commission payments is that the assessee has not produced the agreement with customers or the scheme of incentive/rebates. We find that the assessee in its submissions before the ld. Commissioner of Income Tax (Appeals) which he has also recorded in his appellate order has duly contested that the Assessing Officer never required the assessee to produce such documents. Despite such submissions of the assessee, the ld. Commissioner of Income Tax (Appeals) himself never asks the assessee to produce these documents but proceeded to hold that in the absence of any such documents, adverse view was to be taken. In this view of the matter, in our considered opinion, this issue needs to be remitted to the file of the Assessing Officer. The Assessing Officer is directed to consider the issue afresh after giving the assessee proper opportunity of being heard.
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