https://www.taxtmi.com/caselaws?id=235536 The appellate tribunal upheld the CIT (A) order, dismissing the revenue's appeal. It determined that the relationship between the assessee and distributor was on a principal-to-principal basis, not that of a Del Credere Agent. The tribunal found that the payments were incentives and discounts, not commissions subject to TDS under section 194-H, based on a High Court judgment in a similar case. en-us Fri, 12 Jul 2013 00:00:00 +0530 Fri, 26 Jul 2013 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235536 The appellate tribunal upheld the CIT (A) order, dismissing the revenue's appeal. It determined that the relationship between the assessee and distributor was on a principal-to-principal basis, not that of a Del Credere Agent. The tribunal found that the payments were incentives and discounts, not commissions subject to TDS under section 194-H, based on a High Court judgment in a similar case. Case-Laws Income Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235536