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1. TDS - commission or brokerage to the persons carrying on the business as “stamp vendors“ - bulk quantity - said discount is in the nature of cash discount - Section 194H...

2. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

3. Vouchers are instruments representing value that facilitate supply of goods or services. They qualify as movable property and constitute 'goods' under GST laws. Trading...

4. Valuation u/s 15(3) - Validity of GST on volume discount - Petitioner submited that, GST is levied and paid on the entire invoice amount, which includes volume discount....

5. Valuation of imported goods - Transaction Price - Grant of territorial commission/discount cannot be arbitrary/or discriminatory - It does not affect the normal trade...

6. TDS u/s 194H - Legibility of cellular mobile telephone service providers to deduct TDS on commission payable to franchisees/ distributors. - nature of relationship...

7. TDS - Cash discount allowed to the dealers and sub-dealers for promotion of goods - cash discount is not commission - provisions of section 194H are not applicable - AT

8. TDS u/s 194H - benefit given by the assessee was in the nature of ‘trade discount’ and not ‘commission’ - assessee is not required to deduct TDS u/s. 194H on such...

9. Non-deduction of TDS u/s 194H r.w.s. 40(a)(ia) - nature of discount - Some services should be provided by the person or any other services in the course of buying and...

10. TDS u/s 194H - SIM cards and recharge coupons were sold in cash. The customers and shopkeepers were offered discount on the face value of the SIM cards. Apropos the...

11. TDS liability - Factoring/discounting charges cannot be treated as interest for the purpose of 194A - HC

12. Undisclosed sales or suppressed income - Genuineness of heavy discount given to certain parties - Addition relating to lower price charged from HHPL as compared from the...

13. Valuation - Permissibility of various types of discounts when goods are cleared from the Depot after payment of duty from the factory gate - the place of removal is not...

14. TDS u/s 194H - Commission or discount - It is just providing a discount to the purchaser and not paying any commission for any services taken from such customers - Not...

15. Valuation - deduction of discount - discount was given to non-performing dealers also - turnover discount was quantified at the end of calendar year, wherein dealer has...