https://www.taxtmi.com/caselaws?id=326402 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions. The discount given to distributors was not treated as commission, eliminating the need for TDS under section 194H. Therefore, the disallowance under section 40(a)(ia) was deleted. Moreover, the disallowance under section 14A was removed as no exempt income was earned, leading to the deletion of the related disallowance under section 115JB. en-us Wed, 23 Mar 2016 00:00:00 +0530 Thu, 14 Apr 2016 10:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326402 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions. The discount given to distributors was not treated as commission, eliminating the need for TDS under section 194H. Therefore, the disallowance under section 40(a)(ia) was deleted. Moreover, the disallowance under section 14A was removed as no exempt income was earned, leading to the deletion of the related disallowance under section 115JB. Case-Laws Income Tax Wed, 23 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326402