https://www.taxtmi.com/caselaws?id=66822 The Tribunal upheld the CIT(A)'s decision, concluding that the relationship between the assessee and its distributors was principal to principal, not principal to agent. Consequently, the discount allowed to distributors did not constitute commission, and Section 194H of the IT Act, 1961, regarding TDS on commission, was not applicable. The Tribunal distinguished this case from others by emphasizing the absence of an agency relationship, which is crucial for the application of Section 194H. The Revenue's appeal was dismissed, and the assessee was not required to deduct TDS on the discounts provided. en-us Thu, 26 Feb 2009 00:00:00 +0530 Fri, 27 Oct 2023 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66822 The Tribunal upheld the CIT(A)'s decision, concluding that the relationship between the assessee and its distributors was principal to principal, not principal to agent. Consequently, the discount allowed to distributors did not constitute commission, and Section 194H of the IT Act, 1961, regarding TDS on commission, was not applicable. The Tribunal distinguished this case from others by emphasizing the absence of an agency relationship, which is crucial for the application of Section 194H. The Revenue's appeal was dismissed, and the assessee was not required to deduct TDS on the discounts provided. Case-Laws Income Tax Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66822