TDS on Dealer Incentive and Service Coupons - disallowance under Section 40 (a)(ia) r.w.s. 194 H and...

TDS on Dealer Incentive and Service Coupons - disallowance under Section 40 (a)(ia) r.w.s. 194 H and 194C - matter of incentives allowed by the assessee to its dealers needs to be restored to the file of the AO for reconsideration with regard to the provisions of section 194C - AT .....

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