Assessee's Trade Discount Exempt from TDS Deduction; Not a Commission u/s 194H, No Disallowance per Section 40(a)(ia).

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....TDS u/s 194H - benefit given by the assessee was in the nature of ‘trade discount’ and not ‘commission’ - assessee is not required to deduct TDS u/s. 194H on such discount, which was not in lieu of any services for effecting sales, but was a trade discount - no disallowance u/s 40(a)(ia)....