https://www.taxtmi.com/caselaws?id=239194 The tribunal ruled in favor of the assessee on all counts: 1) TDS not required on discounts and rebates to dealers as they were considered reductions in sale price, not commissions; 2) Interest calculation for non-deduction of TDS was deemed redundant; 3) Payments to waste disposal companies correctly subjected to TDS under Section 194C, not 194J. All appeals by the assessee were allowed, and those by the Revenue were dismissed. en-us Thu, 31 Oct 2013 00:00:00 +0530 Fri, 08 Nov 2013 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239194 The tribunal ruled in favor of the assessee on all counts: 1) TDS not required on discounts and rebates to dealers as they were considered reductions in sale price, not commissions; 2) Interest calculation for non-deduction of TDS was deemed redundant; 3) Payments to waste disposal companies correctly subjected to TDS under Section 194C, not 194J. All appeals by the assessee were allowed, and those by the Revenue were dismissed. Case-Laws Income Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239194