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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

TDS liability - payments to retail dealers through Del-credere ...


Payments to Retail Dealers via Del-Credere Agents are Sales Promotion Expenses, Not Commission, u/s 194H; No TDS Required.

August 19, 2015

Case Laws     Income Tax     AT

TDS liability - payments to retail dealers through Del-credere Agents - the payment would constitute sales promotion expenses and it would not fall under the category of commission falling within the scope of section 194H - AT

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