TDS u/s 194H - on the basis of the mistaken presumption of ...

Assessing Officer's error: No TDS liability u/s 194H due to lack of principal-agent relationship over discounts.

February 7, 2017

Case Laws Income Tax AT

TDS u/s 194H - on the basis of the mistaken presumption of existence of relationship of principal and agent, that the discount offered by the assessee to its customers was considered by the Assessing Officer as commission - No TDS liability - AT

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TDS u/s 194H - on the basis of the mistaken presumption of ...

Assessing Officer's error: No TDS liability u/s 194H due to lack of principal-agent relationship over discounts.

February 7, 2017

Case Laws Income Tax AT

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