https://www.taxtmi.com/caselaws?id=755835 Tax deduction at source was not attracted under Section 194-H on the discounted price given to distributors because the Supreme Court had already authoritatively held in the assessee's own case that such distributorship discount does not constitute commission or brokerage. That binding ruling covered the issue, so the controversy was answered in favour of the assessee and against the revenue without further adjudication on the admitted question of law. en-us Thu, 04 Jul 2024 00:00:00 +0530 Fri, 19 Jul 2024 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755835 Tax deduction at source was not attracted under Section 194-H on the discounted price given to distributors because the Supreme Court had already authoritatively held in the assessee's own case that such distributorship discount does not constitute commission or brokerage. That binding ruling covered the issue, so the controversy was answered in favour of the assessee and against the revenue without further adjudication on the admitted question of law. Case-Laws Income Tax Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755835