https://www.taxtmi.com/caselaws?id=2084 The Tribunal concluded that payments made by the assessee to franchisees were considered commissions, not discounts, subject to TDS under section 194H. The Tribunal upheld the Assessing Officer's order, treating the assessee as a defaulter for not deducting TDS, calculating the short deduction and interest. The Revenue's appeals for both assessment years were allowed. en-us Tue, 04 Apr 2006 00:00:00 +0530 Sat, 15 Jun 2013 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2084 The Tribunal concluded that payments made by the assessee to franchisees were considered commissions, not discounts, subject to TDS under section 194H. The Tribunal upheld the Assessing Officer's order, treating the assessee as a defaulter for not deducting TDS, calculating the short deduction and interest. The Revenue's appeals for both assessment years were allowed. Case-Laws Income Tax Tue, 04 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2084