TDS on sales promotion & selling expenses u/s 194H - Only the ...
Credit notes for distributors meeting sales targets are not subject to TDS u/s 194H.
November 3, 2015
Case Laws Income Tax AT
TDS on sales promotion & selling expenses u/s 194H - Only the credit notes were provided only to the distributors who have achieved the target which they can redeem at the time of subsequent purchases. So we are of the opinion that the transaction is out of the purview of the TDS provision. - AT
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