https://www.taxtmi.com/caselaws?id=418996 The Tribunal dismissed the appeal filed by the assessee, upholding the order of the CIT(A) that sustained the additions made by the AO. It was held that the assessee should have deducted TDS under Section 194H for commission payments to dealers. The expenses were disallowed as a deduction under Section 40(a)(ia) due to non-deduction of TDS, following the precedent set in a similar case. en-us Wed, 23 Feb 2022 00:00:00 +0530 Mon, 28 Feb 2022 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418996 The Tribunal dismissed the appeal filed by the assessee, upholding the order of the CIT(A) that sustained the additions made by the AO. It was held that the assessee should have deducted TDS under Section 194H for commission payments to dealers. The expenses were disallowed as a deduction under Section 40(a)(ia) due to non-deduction of TDS, following the precedent set in a similar case. Case-Laws Income Tax Wed, 23 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418996