https://www.taxtmi.com/article/detailed?id=12227 The article addresses eligibility for the Section 80IC deduction where the Assessing Officer alleged absence of printing activity at the eligible unit and characterised payments to the holding company as commission attractable to withholding under Section 194H. On appeal, the Commissioner (Appeals) and the Tribunal accepted evidence proving genuine printing at the eligible premises and treated the payment as a trade discount, not commission, negating withholding. The High Court declined to disturb the Tribunal's factual findings and found no substantial question of law. en-us Wed, 17 Jan 2024 10:22:58 +0530 Wed, 17 Jan 2024 10:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12227 The article addresses eligibility for the Section 80IC deduction where the Assessing Officer alleged absence of printing activity at the eligible unit and characterised payments to the holding company as commission attractable to withholding under Section 194H. On appeal, the Commissioner (Appeals) and the Tribunal accepted evidence proving genuine printing at the eligible premises and treated the payment as a trade discount, not commission, negating withholding. The High Court declined to disturb the Tribunal's factual findings and found no substantial question of law. Articles Income Tax Wed, 17 Jan 2024 10:22:58 +0530 https://www.taxtmi.com/article/detailed?id=12227