https://www.taxtmi.com/caselaws?id=414300 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s findings that the assessee was not required to deduct TDS under Section 194H for incentives paid to dealers and that the payments to advertising agencies were rightly subjected to TDS under Section 194C, not Section 194J. The Tribunal found the CIT(A)'s decision to be in line with relevant case law and legal provisions. en-us Wed, 20 Oct 2021 00:00:00 +0530 Tue, 02 Nov 2021 09:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414300 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s findings that the assessee was not required to deduct TDS under Section 194H for incentives paid to dealers and that the payments to advertising agencies were rightly subjected to TDS under Section 194C, not Section 194J. The Tribunal found the CIT(A)'s decision to be in line with relevant case law and legal provisions. Case-Laws Income Tax Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414300