https://www.taxtmi.com/caselaws?id=437139 The Appellate Tribunal upheld the decision of the ld. CIT(A) in allowing the appeal of the assessee. The Tribunal confirmed that the incentive payments were not subject to TDS under section 194H as they were turnover discounts and the retailers did not act as agents of the assessee. Therefore, the grounds taken by the revenue were dismissed, and the appeal of the revenue was ultimately dismissed on 31.03.2023. en-us Fri, 31 Mar 2023 00:00:00 +0530 Fri, 28 Apr 2023 08:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437139 The Appellate Tribunal upheld the decision of the ld. CIT(A) in allowing the appeal of the assessee. The Tribunal confirmed that the incentive payments were not subject to TDS under section 194H as they were turnover discounts and the retailers did not act as agents of the assessee. Therefore, the grounds taken by the revenue were dismissed, and the appeal of the revenue was ultimately dismissed on 31.03.2023. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437139