https://www.taxtmi.com/caselaws?id=792577 Pharmaceutical stockist margins on principal-to-principal sales were treated as trade discounts, not commission, so section 194H TDS did not apply. ESOP and employee stock benefit plan taxation was held to arise only when the option is exercised and shares are allotted or transferred, so withholding under section 192 was not triggered on grant or mere accounting recognition. Interest on delayed payments to MSMEs was held not to be interest on borrowed money, and therefore section 194A did not apply; the payer also could not be treated as an assessee in default under sections 201(1) and 201(1A). en-us Wed, 27 May 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792577 Pharmaceutical stockist margins on principal-to-principal sales were treated as trade discounts, not commission, so section 194H TDS did not apply. ESOP and employee stock benefit plan taxation was held to arise only when the option is exercised and shares are allotted or transferred, so withholding under section 192 was not triggered on grant or mere accounting recognition. Interest on delayed payments to MSMEs was held not to be interest on borrowed money, and therefore section 194A did not apply; the payer also could not be treated as an assessee in default under sections 201(1) and 201(1A). Case-Laws Income Tax Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792577