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Income Tax - Highlights / Catch Notes

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TDS u/s 194H - non-deduction of TDS - sale promotion expenses - ...


Incentive Trip to Thailand for Sales Targets Not Subject to TDS u/s 194H; Classified as Additional Benefit.

October 23, 2018

Case Laws     Income Tax     AT

TDS u/s 194H - non-deduction of TDS - sale promotion expenses - a trip to Thailand offered to one person on achieving sale of 75 boxes or 2700 pieces - it is not a commission and is additional benefit given to the C&F agents - No TDS liability.

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