Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS liability - payments to retail dealers through Del-credere Agents - the payment would constitute sales promotion expenses and it would not fall under the category of commission falling within the scope of section 194H - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
