https://www.taxtmi.com/caselaws?id=359665 The Tribunal dismissed the Revenue's appeals, determining that payment for installation services fell under Section 194C, not Section 194J. Furthermore, the Tribunal ruled in favor of the assessee, finding that the discounts given to distributors did not qualify as 'commission' under Section 194H, absolving the assessee from TDS liability on these discounts. en-us Tue, 20 Mar 2018 00:00:00 +0530 Wed, 02 May 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359665 The Tribunal dismissed the Revenue's appeals, determining that payment for installation services fell under Section 194C, not Section 194J. Furthermore, the Tribunal ruled in favor of the assessee, finding that the discounts given to distributors did not qualify as 'commission' under Section 194H, absolving the assessee from TDS liability on these discounts. Case-Laws Income Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359665