No TDS Deduction on Discounts: No Principal-Agent Relationship u/s 194H & 40(a)(ia) of Income Tax Act.

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....Non-deduction of TDS u/s 194H r.w.s. 40(a)(ia) - nature of discount - Some services should be provided by the person or any other services in the course of buying and selling of goods - since there was no relationship between the assessee and its customers as of principal and agents, the amount of discount cannot be termed as commission - No TDS liability - AT....