https://www.taxtmi.com/caselaws?id=260518 The Tribunal allowed the assessee's appeals, dismissing the Revenue's appeals. It held that the discount provided to prepaid distributors did not constitute commission under Section 194H, absolving the assessee from TDS liability. As there was no income payable at the time of sale, the assessee was not in default under Section 201. The Tribunal also ruled out the levy of interest under Section 201(1A) due to the absence of TDS liability. Additionally, it upheld the admissibility of additional evidence under Rule 46A, resulting in the dismissal of Revenue's concerns. en-us Fri, 22 May 2015 00:00:00 +0530 Mon, 15 Jun 2015 18:51:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260518 The Tribunal allowed the assessee's appeals, dismissing the Revenue's appeals. It held that the discount provided to prepaid distributors did not constitute commission under Section 194H, absolving the assessee from TDS liability. As there was no income payable at the time of sale, the assessee was not in default under Section 201. The Tribunal also ruled out the levy of interest under Section 201(1A) due to the absence of TDS liability. Additionally, it upheld the admissibility of additional evidence under Rule 46A, resulting in the dismissal of Revenue's concerns. Case-Laws Income Tax Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260518