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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

TDS u/s 194H - Addition u/s 40(a)(ia) - when the assessee is not ...


Section 194H TDS rules don't apply if assessee isn't involved in setting commission, discount, or retail price for coupons.

February 8, 2018

Case Laws     Income Tax     AT

TDS u/s 194H - Addition u/s 40(a)(ia) - when the assessee is not directly and indirectly in deciding the quantum of alleged commission/discount as well as determining the retail price at which the recharge coupons is sold to the customer then the provisions of section 194H cannot be applied - AT

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