https://www.taxtmi.com/caselaws?id=202543 The Tribunal allowed the appeal, ruling that payments to distributors were trade discounts, not commissions. Consequently, Section 194H did not apply, and no interest under Section 201(1A) was chargeable. The demand by the ITO for TDS was deemed illegal and was dismissed. The Tribunal emphasized the need for consistency in applying the law and referenced the importance of a principal-to-principal relationship in determining the nature of payments. en-us Fri, 31 Jul 2009 00:00:00 +0530 Fri, 27 Jul 2012 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202543 The Tribunal allowed the appeal, ruling that payments to distributors were trade discounts, not commissions. Consequently, Section 194H did not apply, and no interest under Section 201(1A) was chargeable. The demand by the ITO for TDS was deemed illegal and was dismissed. The Tribunal emphasized the need for consistency in applying the law and referenced the importance of a principal-to-principal relationship in determining the nature of payments. Case-Laws Income Tax Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202543