https://www.taxtmi.com/highlights?id=47837 TDS u/s 194H - benefit given by the assessee was in the nature of ‘trade discount’ and not ‘commission’ - assessee is not required to deduct TDS u/s. 194H on such discount, which was not in lieu of any services for effecting sales, but was a trade discount - no disallowance u/s 40(a)(ia) en-us Thu, 11 Jul 2019 07:43:43 +0530 Thu, 11 Jul 2019 07:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47837 TDS u/s 194H - benefit given by the assessee was in the nature of ‘trade discount’ and not ‘commission’ - assessee is not required to deduct TDS u/s. 194H on such discount, which was not in lieu of any services for effecting sales, but was a trade discount - no disallowance u/s 40(a)(ia) Highlights Income Tax Thu, 11 Jul 2019 07:43:43 +0530 https://www.taxtmi.com/highlights?id=47837