https://www.taxtmi.com/caselaws?id=263519 The ITAT allowed the Assessee's appeals, ruling that payments to consignment dealers were discounts, not commission, and therefore not subject to TDS deduction under Section 194H. The ITAT emphasized the importance of distinguishing between commission and discounts to prevent unwarranted tax consequences. The case underscores the significance of accurately defining payments and conducting comprehensive assessments in line with legal precedents and factual circumstances. en-us Fri, 21 Aug 2015 00:00:00 +0530 Wed, 02 Sep 2015 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263519 The ITAT allowed the Assessee's appeals, ruling that payments to consignment dealers were discounts, not commission, and therefore not subject to TDS deduction under Section 194H. The ITAT emphasized the importance of distinguishing between commission and discounts to prevent unwarranted tax consequences. The case underscores the significance of accurately defining payments and conducting comprehensive assessments in line with legal precedents and factual circumstances. Case-Laws Income Tax Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263519