https://www.taxtmi.com/caselaws?id=347348 Retail discounts on SIM cards and recharge coupons were treated as a sale discount, not commission, because the difference from MRP was not debited as expenditure or claimed in computing business income. Section 40(a)(ia) applies only where the amount is of a deductible nature, tax is required to be deducted on it, and the sum has been claimed as a deduction. Since no deduction was claimed, no disallowance could be made, and the addition was deleted. The principal-agent issue and reliance on jurisdictional precedent became unnecessary to decide. en-us Wed, 12 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 11:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347348 Retail discounts on SIM cards and recharge coupons were treated as a sale discount, not commission, because the difference from MRP was not debited as expenditure or claimed in computing business income. Section 40(a)(ia) applies only where the amount is of a deductible nature, tax is required to be deducted on it, and the sum has been claimed as a deduction. Since no deduction was claimed, no disallowance could be made, and the addition was deleted. The principal-agent issue and reliance on jurisdictional precedent became unnecessary to decide. Case-Laws Income Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347348