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Court Rules No TDS on Discounts to Distributors u/s 40(a)(ia) & 194H of Income Tax Act.

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....Disallowance u/s 40(a)(ia) r.w section 194H - the distributor / stockists were the persons to whom the product was sold, no services were offered by the assessee and what was offered by the distributor was a discount - No TDS - HC....

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