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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

TDS u/s 194H on incentives given to dealers - Anyone who ...


Court Rules Dealer Incentives Not Subject to TDS; No Disallowance u/s 40(a)(ia) for Foreign Trips.

September 8, 2015

Case Laws     Income Tax     HC

TDS u/s 194H on incentives given to dealers - Anyone who achieved the actual sale target was entitled to visit the foreign destination - the relationship of principal and agent, was absent in the case - foreign travel expenses of the dealers could not be disallowed under Section 40(a)(ia) - HC

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