https://www.taxtmi.com/caselaws?id=361570 The court condoned the delay in refiling the appeal and allowed the application. The dispute revolved around the applicability of Section 194H of the Income Tax Act, 1961, on turnover discounts. The court upheld the decisions of the CIT(A) and Tribunal, ruling in favor of the assessee. It concluded that the trade discounts were distinct from commissions, and the Assessing Officer failed to prove otherwise. The appeal was dismissed in favor of the assessee. en-us Wed, 09 May 2018 00:00:00 +0530 Thu, 15 Nov 2018 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361570 The court condoned the delay in refiling the appeal and allowed the application. The dispute revolved around the applicability of Section 194H of the Income Tax Act, 1961, on turnover discounts. The court upheld the decisions of the CIT(A) and Tribunal, ruling in favor of the assessee. It concluded that the trade discounts were distinct from commissions, and the Assessing Officer failed to prove otherwise. The appeal was dismissed in favor of the assessee. Case-Laws Income Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361570