https://www.taxtmi.com/caselaws?id=412877 The Tribunal dismissed the Department's appeals for both assessment years, holding that the discounts offered to distributors on the sale of RCVs and starter kits did not constitute commission under Section 194H. The CIT(A) was justified in admitting additional evidence, and there was no violation of Rule 46A. The Tribunal upheld the CIT(A)'s orders for both the assessment years in question, pronouncing the order on 27th September 2021. en-us Mon, 27 Sep 2021 00:00:00 +0530 Wed, 24 Nov 2021 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412877 The Tribunal dismissed the Department's appeals for both assessment years, holding that the discounts offered to distributors on the sale of RCVs and starter kits did not constitute commission under Section 194H. The CIT(A) was justified in admitting additional evidence, and there was no violation of Rule 46A. The Tribunal upheld the CIT(A)'s orders for both the assessment years in question, pronouncing the order on 27th September 2021. Case-Laws Income Tax Mon, 27 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412877