https://www.taxtmi.com/caselaws?id=754190 ITAT Rajkot held that assessee selling pre-paid vouchers to distributors at discounted rates was liable for TDS u/s 194H on trade discounts treated as commission. CIT(A) dismissed assessee's appeal, ruling distributors acted as agents requiring TDS deduction. However, assessee contended it had already deducted appropriate TDS on such discounts/commission. ITAT noted Department failed to verify this crucial aspect and restored matter to CIT(A) for verification of whether assessee had actually deducted TDS at appropriate rates, as claimed. Appeals allowed for statistical purposes pending verification. en-us Fri, 05 Jan 2024 00:00:00 +0530 Wed, 19 Jun 2024 08:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754190 ITAT Rajkot held that assessee selling pre-paid vouchers to distributors at discounted rates was liable for TDS u/s 194H on trade discounts treated as commission. CIT(A) dismissed assessee's appeal, ruling distributors acted as agents requiring TDS deduction. However, assessee contended it had already deducted appropriate TDS on such discounts/commission. ITAT noted Department failed to verify this crucial aspect and restored matter to CIT(A) for verification of whether assessee had actually deducted TDS at appropriate rates, as claimed. Appeals allowed for statistical purposes pending verification. Case-Laws Income Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754190