High Court Upholds Tribunal's Decision: Godown Rent Discounts u/s 194I Are Independent Business Decisions by Assessees.

TDS u/s 194I - Additional discount given is by way of godown rent - Tribunal is absolutely right in holding that every assessee is required to decide its own business affairs. The manner of conducting the business also gives it a fillip, which shall need to be essentially decided by the assessee and no one can comment and run his business usurping his position. - HC .....

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