https://www.taxtmi.com/caselaws?id=65225 Payments to clearing and forwarding agents were held not to be rent under section 194-I because the arrangement was for distribution and logistics services, with storage only incidental to that service structure; the existence of a rent element in overall costs did not convert it into a lease or tenancy, so section 194-I did not apply. Incentives and discounts paid to distributors and dealers were also held not to be commission under section 194H because the arrangements were on a principal-to-principal basis, not principal-agent, and the payments were sales promotion incentives rather than amounts earned for acting on behalf of the assessee. On that footing, the tax deduction additions could not be sustained. en-us Wed, 02 Feb 2005 00:00:00 +0530 Mon, 10 Jun 2024 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65225 Payments to clearing and forwarding agents were held not to be rent under section 194-I because the arrangement was for distribution and logistics services, with storage only incidental to that service structure; the existence of a rent element in overall costs did not convert it into a lease or tenancy, so section 194-I did not apply. Incentives and discounts paid to distributors and dealers were also held not to be commission under section 194H because the arrangements were on a principal-to-principal basis, not principal-agent, and the payments were sales promotion incentives rather than amounts earned for acting on behalf of the assessee. On that footing, the tax deduction additions could not be sustained. Case-Laws Income Tax Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65225