https://www.taxtmi.com/caselaws?id=260558 The Tribunal set aside the orders regarding the treatment of discounts offered to pre-paid distributors as commission under section 194H of the Income Tax Act, 1961, and remanded the issues to the Assessing Officer for re-adjudication. The Tribunal acknowledged conflicting High Court opinions on the matter and anticipated Supreme Court resolution. Emphasizing the need for clarity and uniformity, the Tribunal directed the AO to consider relevant case law and provide a fair hearing, allowing all three appeals for statistical purposes. en-us Fri, 15 May 2015 00:00:00 +0530 Wed, 17 Jun 2015 06:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260558 The Tribunal set aside the orders regarding the treatment of discounts offered to pre-paid distributors as commission under section 194H of the Income Tax Act, 1961, and remanded the issues to the Assessing Officer for re-adjudication. The Tribunal acknowledged conflicting High Court opinions on the matter and anticipated Supreme Court resolution. Emphasizing the need for clarity and uniformity, the Tribunal directed the AO to consider relevant case law and provide a fair hearing, allowing all three appeals for statistical purposes. Case-Laws Income Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260558