https://www.taxtmi.com/caselaws?id=328160 The Tribunal ruled in favor of the assessee, holding that the relationship between the assessee and distributors was principal to principal, not principal to agent. Therefore, the assessee was not liable to deduct TDS on discounts/incentives/rebates given to distributors under section 194H. Additionally, the Tribunal confirmed that no TDS was required on directors' sitting fees for the relevant assessment years before the amendment to section 194J(ba). The Revenue's appeals for both assessment years 2011-12 and 2012-13 were dismissed. en-us Fri, 22 Apr 2016 00:00:00 +0530 Fri, 27 May 2016 10:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328160 The Tribunal ruled in favor of the assessee, holding that the relationship between the assessee and distributors was principal to principal, not principal to agent. Therefore, the assessee was not liable to deduct TDS on discounts/incentives/rebates given to distributors under section 194H. Additionally, the Tribunal confirmed that no TDS was required on directors' sitting fees for the relevant assessment years before the amendment to section 194J(ba). The Revenue's appeals for both assessment years 2011-12 and 2012-13 were dismissed. Case-Laws Income Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328160