Incentives Not Subject to TDS u/s 194H: Retailers Not Considered Agents for Commission Payments.

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....TDS u/s 194H - incentive paid to various parties - Non deduction of tds - the retailers held the goods on their own behalf and not on behalf of the assessee and therefore they did not act as an agents of the assessee as such no TDS is deductible u/s 194H as it is not applicable in the case of assessee. - AT....