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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

TDS u/s 194-H - commission or discount - stamp papers etc. have ...


Court Rules Stamp Paper Discounts Are Trade Discounts, Not Commissions, u/s 194-H; No TDS Applicable.

April 14, 2013

Case Laws     Income Tax     HC

TDS u/s 194-H - commission or discount - stamp papers etc. have been sold at a discounted price - such type of discount is trade discount and it is not commission. - No TDS - HC

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