Sales Incentive (Commission) paid to different persons - ...
Assessing Officer's Decision Overturned: HUF Can Receive Sales Commissions; TDS Compliance Upheld by Court.
October 14, 2023
Case Laws Income Tax AT
Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through banking channels. The amount of due TDS was deposited by the assessee - Further, the findings of the AO that the HUF being non-living person cannot perform any duty are findings with a non-application of mind. - Claim of the assessee allowed - AT
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