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Income Tax - Highlights / Catch Notes

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Addition on account of Sales Commission - Non-deduction of TDS ...


Court Upholds Addition of Sales Commission for Non-Deduction of TDS u/s 194H of Income Tax Act.

November 15, 2022

Case Laws     Income Tax     AT

Addition on account of Sales Commission - Non-deduction of TDS u/s 194H - Payment of commission of employees as part of sale or otherwise - Merely, the claim made by the assessee that the business of the Appellant is sales/purchase of liquor and all these employees are directly or indirectly related to sales of the company is not sufficient to hold that the findings of the authorities below are not tenable. - AT

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