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of <h1>SC rules bulk purchase discounts to stamp vendors are cash discounts, not commission, so no TDS under Section 194H applies</h1> <h3>Commissioner of Income Tax, Ahmedabad and Ors. Versus Ahmedabad Stamp Vendors Association</h3> Commissioner of Income Tax, Ahmedabad and Ors. Versus Ahmedabad Stamp Vendors Association - [2012] 348 ITR 378 (SC), (2014) 16 SCC 114 The Supreme Court ruled that discounts given to stamp vendors are in the nature of cash discounts for bulk purchases, making the transaction a sale. Therefore, Section 194H of the Income Tax Act, 1961, does not apply. The civil appeal by the Department was dismissed with no costs.
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