https://www.taxtmi.com/highlights?id=37901 Non-deduction of TDS u/s 194H r.w.s. 40(a)(ia) - nature of discount - Some services should be provided by the person or any other services in the course of buying and selling of goods - since there was no relationship between the assessee and its customers as of principal and agents, the amount of discount cannot be termed as commission - No TDS liability - AT en-us Fri, 09 Feb 2018 11:49:36 +0530 Fri, 09 Feb 2018 11:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=37901 Non-deduction of TDS u/s 194H r.w.s. 40(a)(ia) - nature of discount - Some services should be provided by the person or any other services in the course of buying and selling of goods - since there was no relationship between the assessee and its customers as of principal and agents, the amount of discount cannot be termed as commission - No TDS liability - AT Highlights Income Tax Fri, 09 Feb 2018 11:49:36 +0530 https://www.taxtmi.com/highlights?id=37901