https://www.taxtmi.com/caselaws?id=209300 HC held that payments made by the assessee to its distributor constituted trade discount and not commission under section 194H. On examining the agreement, the court found the relationship to be on a principal-to-principal basis: the distributor purchased products from the assessee at a pre-determined price, made 100% advance or credit payments, and both parties separately accounted for sales tax. As there was no principal-agent relationship, the assessee was not liable to deduct TDS on these payments. The HC upheld the orders of CIT(A) and ITAT and dismissed the Revenue's appeal. en-us Thu, 06 Jan 2011 00:00:00 +0530 Wed, 26 Nov 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209300 HC held that payments made by the assessee to its distributor constituted trade discount and not commission under section 194H. On examining the agreement, the court found the relationship to be on a principal-to-principal basis: the distributor purchased products from the assessee at a pre-determined price, made 100% advance or credit payments, and both parties separately accounted for sales tax. As there was no principal-agent relationship, the assessee was not liable to deduct TDS on these payments. The HC upheld the orders of CIT(A) and ITAT and dismissed the Revenue's appeal. Case-Laws Income Tax Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209300