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No TDS on Stockist Discounts, ESOP Grants & MSME Interest: ITAT Mumbai
Case Law Details
- Case Name
- DCIT (TDS) Vs Novartis Healthcare Private Limited (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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DCIT (TDS) Vs Novartis Healthcare Private Limited (ITAT Mumbai)
Stockist Discounts Held Not Commission, No TDS Under Section 194H; ESOP TDS Liability Arises Only on Exercise, Not on Grant; Delayed MSME Payment Interest Not Subject to TDS Under Section 194A; Pharma Distribution Model Treated as Principal-to-Principal; No Assessee-in-Default Status Without Actual Commission or Interest Payment
The appeal arose from a TDS survey conducted under section 133A(2A) to verify tax deduction compliance by a pharmaceutical company engaged in manufacturing and trading of drugs. Based on the survey, the As...
