Court Rules Dealer Incentives Not Subject to TDS; No Disallowance u/s 40(a)(ia) for Foreign Trips.

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....TDS u/s 194H on incentives given to dealers - Anyone who achieved the actual sale target was entitled to visit the foreign destination - the relationship of principal and agent, was absent in the case - foreign travel expenses of the dealers could not be disallowed under Section 40(a)(ia) - HC....