https://www.taxtmi.com/caselaws?id=369199 ITAT Kolkata considered whether sales promotion, reimbursement and incentive payments to C&F agents and distributors attracted disallowance under section 40(a)(ia) for alleged failure to deduct tax at source under section 194H. The disputed sums were treated as a mix of reimbursements incurred by agents on behalf of the assessee and scheme-linked trade promotion incentives, while commission on fixed amounts had already suffered TDS. As the record did not establish that the impugned payments were commission for services rendered, and the relationship for those items was not regarded as principal and agent, the payments were viewed as trade promotion measures outside section 194H. en-us Fri, 27 Jul 2018 00:00:00 +0530 Mon, 22 Oct 2018 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369199 ITAT Kolkata considered whether sales promotion, reimbursement and incentive payments to C&F agents and distributors attracted disallowance under section 40(a)(ia) for alleged failure to deduct tax at source under section 194H. The disputed sums were treated as a mix of reimbursements incurred by agents on behalf of the assessee and scheme-linked trade promotion incentives, while commission on fixed amounts had already suffered TDS. As the record did not establish that the impugned payments were commission for services rendered, and the relationship for those items was not regarded as principal and agent, the payments were viewed as trade promotion measures outside section 194H. Case-Laws Income Tax Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369199