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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

TDS u/s 194H - discount given to the distributors - the discount ...


Court Rules Distributor Discounts Are Commissions u/s 194H; TDS Deduction Required by Assessees.

December 18, 2011

Case Laws     Income Tax     HC

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

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  2. 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...

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

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  7. 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...

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  10. The amount of discount offered to prepaid distributor was in nature of commission and liable to tax deduction at source under Section 194H - AT

  11. TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

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  13. ITAT allowed assessee's appeal on three key issues. First, TDS under s.194H not applicable on discounts given to prepaid distributors, following SC ruling in Bharti...

  14. TDS u/s 194H - the discount offered by the assessee to the distributors on payments made by the latter for the SIM cards/recharge coupons which are eventually sold to...

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