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2022 (7) TMI 1132 - AT - Income TaxTDS u/s 194H - payment of the discounts allowed to its prepaid distributors on sale of starter kits and prepaid recharge vouchers - Addition u/s 40(a)(ia) - HELD THAT:- As in the case of the appellant [2020 (3) TMI 1187 - ITAT MUMBAI] which are in favour of the appellant, it is held that the appellant was not required to deduct tax at source u/s 194H in respect of the discounts allowed to prepaid distributors on sale of starter kits and prepaid recharge vouchers. Therefore, disallowance made by the AO under section 40(a)(ia) of the IT Act is directed to be deleted. - Decided in favour of assessee.
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