https://www.taxtmi.com/caselaws?id=471979 Conditional and volume discounts, octroi and insurance reimbursements, and sales rebates arising from completed principal-to-principal sales do not attract tax deduction at source as contractual payments or commission absent a contract for work or an agency relationship. Characterisation of rebates for defective products under TDS provisions depends on specific factual findings regarding actual repairs, dealers' obligations, independent repair activity, and possible reimbursement of expenditure. Marketing support services and distribution functions that are interlinked and interdependent in promoting and selling products should be aggregated for transfer-pricing benchmarking rather than evaluated as separate international transactions. en-us Wed, 16 Aug 2023 00:00:00 +0530 Fri, 25 Sep 2026 18:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471979 Conditional and volume discounts, octroi and insurance reimbursements, and sales rebates arising from completed principal-to-principal sales do not attract tax deduction at source as contractual payments or commission absent a contract for work or an agency relationship. Characterisation of rebates for defective products under TDS provisions depends on specific factual findings regarding actual repairs, dealers' obligations, independent repair activity, and possible reimbursement of expenditure. Marketing support services and distribution functions that are interlinked and interdependent in promoting and selling products should be aggregated for transfer-pricing benchmarking rather than evaluated as separate international transactions. Case-Laws Income Tax Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471979