Discount on sales cannot be regarded as Commission liable to TDS U/s. 194H

Dish TV India Ltd. Vs Asstt. CIT (ITAT Mumbai)  The TDS provisions are applicable under section 194H in case it is held that the nature of the transaction entered into between the assessee and the distributor is that of commission but in case if it is decided that the nature of transaction is not commission but discount given on sales it cannot be regarded to be commission which is hit by the provisions of section 194H of the Income Tax Act. We, therefore, in the interest of justice and fair play to both the parties set aside this issue and restore it to the file of the assessing officer with...