https://www.taxtmi.com/caselaws?id=272971 The Tribunal held that the discount offered by the assessee to its distributors does not qualify as commission under Section 194H of the Income Tax Act, absolving the assessee from TDS obligations. The assessee cannot be deemed an 'assessee in default' under Section 201(1) without evidence of recipients' tax non-payment. Consequently, penalties under Section 271C were deemed unwarranted. The case was referred back to the Assessing Officer for verification in line with the Tribunal's findings and previous court decisions. All appeals by the assessee were allowed for statistical purposes. en-us Wed, 04 Jan 2017 00:00:00 +0530 Tue, 29 May 2018 08:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272971 The Tribunal held that the discount offered by the assessee to its distributors does not qualify as commission under Section 194H of the Income Tax Act, absolving the assessee from TDS obligations. The assessee cannot be deemed an 'assessee in default' under Section 201(1) without evidence of recipients' tax non-payment. Consequently, penalties under Section 271C were deemed unwarranted. The case was referred back to the Assessing Officer for verification in line with the Tribunal's findings and previous court decisions. All appeals by the assessee were allowed for statistical purposes. Case-Laws Income Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272971