https://www.taxtmi.com/highlights?id=71314 Revision u/s 263 - allowability of sales promotion incentive which was admittedly not subjected to TDS under section 194H - We fail to understand how the AO has allowed the impugned expenditure without examining / verifying the agreement entered into between the assessee (the payer) and its dealers (the payees). - Revision proceedings sustained - AT en-us Fri, 04 Aug 2023 08:18:21 +0530 Fri, 04 Aug 2023 08:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71314 Revision u/s 263 - allowability of sales promotion incentive which was admittedly not subjected to TDS under section 194H - We fail to understand how the AO has allowed the impugned expenditure without examining / verifying the agreement entered into between the assessee (the payer) and its dealers (the payees). - Revision proceedings sustained - AT Highlights Income Tax Fri, 04 Aug 2023 08:18:21 +0530 https://www.taxtmi.com/highlights?id=71314