Assessee's Trip Expenditure Deductible; No TDS Liability u/s 194H for Payments to Travel Company.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS u/s 194H - Disallowance of expenditure incurred on trip scheme - the scheme is closely linked to assessee's business activity. It is also a fact that the assessee has not paid any amount to the dealers and distributors, but amount spent has been paid to SOTC for organizing the trip. - Deduction of expenditure cannot be denied as there is no TDS liability - AT....