https://www.taxtmi.com/caselaws?id=244602 The Tribunal upheld the deletion of an addition of Rs.28,48,246 made by the Assessing Officer for non-compliance with section 194-H. It found that the payment to dealers was a grant of rebate and discount, not commission. As a result, the revenue's appeal was dismissed. The assessee's Cross Objection regarding the reopening of assessment was deemed not pressed and subsequently dismissed. Both the appeal of the revenue and the cross objection of the assessee were ultimately dismissed by the Tribunal. en-us Fri, 13 Dec 2013 00:00:00 +0530 Mon, 03 Mar 2014 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244602 The Tribunal upheld the deletion of an addition of Rs.28,48,246 made by the Assessing Officer for non-compliance with section 194-H. It found that the payment to dealers was a grant of rebate and discount, not commission. As a result, the revenue's appeal was dismissed. The assessee's Cross Objection regarding the reopening of assessment was deemed not pressed and subsequently dismissed. Both the appeal of the revenue and the cross objection of the assessee were ultimately dismissed by the Tribunal. Case-Laws Income Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244602