https://www.taxtmi.com/caselaws?id=179183 The Appellate Tribunal ITAT Ahmedabad dismissed the Revenue's appeal against the CIT(A)'s decision to delete an addition of Rs. 1,81,23,420/- under section 40(a)(ia) for non-deduction of tax u/s.194H on sales incentives treated as commission for the assessment year 2008-2009. The Tribunal found that the payments made by the assessee to dealers were incentives for achieving sales targets and not commissions subject to TDS under section 194H. The Tribunal upheld the CIT(A)'s decision, concluding that the payments were not in the nature of commission, thereby affirming the deletion of the addition. en-us Fri, 02 Aug 2013 00:00:00 +0530 Mon, 22 Feb 2016 17:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179183 The Appellate Tribunal ITAT Ahmedabad dismissed the Revenue's appeal against the CIT(A)'s decision to delete an addition of Rs. 1,81,23,420/- under section 40(a)(ia) for non-deduction of tax u/s.194H on sales incentives treated as commission for the assessment year 2008-2009. The Tribunal found that the payments made by the assessee to dealers were incentives for achieving sales targets and not commissions subject to TDS under section 194H. The Tribunal upheld the CIT(A)'s decision, concluding that the payments were not in the nature of commission, thereby affirming the deletion of the addition. Case-Laws Income Tax Fri, 02 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179183