Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

TDS u/s 194H - Commission or discount - It is just providing a ...


TDS Not Applicable on Discounts u/s 194H of Income Tax Act: Discounts Aren't Commissions.

January 9, 2015

Case Laws     Income Tax     AT

TDS u/s 194H - Commission or discount - It is just providing a discount to the purchaser and not paying any commission for any services taken from such customers - Not liable to TDS - No disallowance - AT

View Source

 


 

You may also like:

  1. 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

  2. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

  3. Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

  4. 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...

  5. 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...

  6. 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...

  7. 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

  8. 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...

  9. 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...

  10. 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...

  11. 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

  12. TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant,...

  13. Appellant, a Kachha Adhatiya (Commission Agent), claimed credit for TDS deducted u/ss 194H and 194Q. The Tribunal held that, as per CBDT Circular No. 452, for Kachha...

  14. TDS u/s 194H - non deduction of TDS commission paid to Primary Agriculture Co-operative Society (PACS) The Tribunal analyzed guidelines issued by the State Government...

  15. TDS u/s 194H - commission payment - rendering medical services - to fall within the explanation to Section 194H, the commission payment must have been received by a...

 

Quick Updates:Latest Updates