https://www.taxtmi.com/caselaws?id=258089 Discount allowed on sale of recharge vouchers and starter kits to distributors was treated as trade discount on a principal-to-principal sale, not commission under section 194H. Because no income was held by the payer for the distributors at the time of payment, tax deduction at source was not attracted, and liability as an assessee in default under sections 201(1) and 201(1A) could not arise. The appellate admission of additional evidence on distributors' tax compliance was also sustained, with verification directed on the principle against double recovery of tax. The tax demand was quashed and relief was upheld. en-us Fri, 13 Mar 2015 00:00:00 +0530 Mon, 09 Nov 2015 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258089 Discount allowed on sale of recharge vouchers and starter kits to distributors was treated as trade discount on a principal-to-principal sale, not commission under section 194H. Because no income was held by the payer for the distributors at the time of payment, tax deduction at source was not attracted, and liability as an assessee in default under sections 201(1) and 201(1A) could not arise. The appellate admission of additional evidence on distributors' tax compliance was also sustained, with verification directed on the principle against double recovery of tax. The tax demand was quashed and relief was upheld. Case-Laws Income Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258089