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2018 (6) TMI 397 - HC - Income TaxTDS u/s 194H - non deduction of tds on trade turnover discount - assessee in default - Held that:- In the present case, since concurrent finding has been recorded by the CIT(A) as well as the Tribunal that the assessee had been debiting trade discount allowed to its commission agents who were acting and procuring orders/effecting sales of its products for and on its behalf, the Assessing Officer was not justified in attracting the provisions of Explanation to Section 194H . Learned counsel for the appellant has not been able to point out any error or illegality therein. - Decided in favour of assessee.
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