https://www.taxtmi.com/caselaws?id=273702 Dealer incentive paid on sales made on a principal-to-principal basis was examined for TDS liability under section 194H of the Income-tax Act. The Delhi HC noted that the same relationship between the assessee and its dealers had already been held to be principal-to-principal for the immediately preceding year, that the Revenue had accepted that earlier view, and that subsequent authority had also gone against the Revenue. On that basis, the court found no warrant to reopen the issue as a substantial question of law and did not entertain the question. en-us Mon, 06 Feb 2017 00:00:00 +0530 Wed, 11 Jul 2018 06:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273702 Dealer incentive paid on sales made on a principal-to-principal basis was examined for TDS liability under section 194H of the Income-tax Act. The Delhi HC noted that the same relationship between the assessee and its dealers had already been held to be principal-to-principal for the immediately preceding year, that the Revenue had accepted that earlier view, and that subsequent authority had also gone against the Revenue. On that basis, the court found no warrant to reopen the issue as a substantial question of law and did not entertain the question. Case-Laws Income Tax Mon, 06 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273702