https://www.taxtmi.com/caselaws?id=178575 The Tribunal upheld the CIT(A)'s decision that marketing expenses treated as incentives/discounts by the assessee were not subject to TDS under Section 194H. The discounts offered to property purchasers were for commercial expediency, not commission, as the recipients were buyers, not service providers. The Tribunal emphasized the assessee's role as an intermediary in real estate transactions, attracting buyers and increasing commission earnings. Consistent with an earlier order, the Tribunal dismissed the revenue's appeal, affirming that the expenses were incentives/discounts to boost sales, not commission payments. en-us Thu, 28 Aug 2014 00:00:00 +0530 Tue, 09 Feb 2016 10:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178575 The Tribunal upheld the CIT(A)'s decision that marketing expenses treated as incentives/discounts by the assessee were not subject to TDS under Section 194H. The discounts offered to property purchasers were for commercial expediency, not commission, as the recipients were buyers, not service providers. The Tribunal emphasized the assessee's role as an intermediary in real estate transactions, attracting buyers and increasing commission earnings. Consistent with an earlier order, the Tribunal dismissed the revenue's appeal, affirming that the expenses were incentives/discounts to boost sales, not commission payments. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178575