https://www.taxtmi.com/caselaws?id=425577 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) of the Income Tax Act, ruling that the provisions of section 194H were not applicable to discounts given to prepaid distributors. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s order and finding no error in the decision. The appeal was dismissed on 18.04.2022. en-us Mon, 18 Apr 2022 00:00:00 +0530 Wed, 27 Jul 2022 08:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425577 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) of the Income Tax Act, ruling that the provisions of section 194H were not applicable to discounts given to prepaid distributors. The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s order and finding no error in the decision. The appeal was dismissed on 18.04.2022. Case-Laws Income Tax Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425577