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No Disallowance for non deduction of TDS u/s 194H /194J in absence of principal-agent relationship & technical services
Case Law Details
- Case Name
- Nokia India Pvt. Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-2011
- Courts
- All ITAT, ITAT Delhi
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Nokia India Pvt. Ltd. Vs DCIT (ITAT Delhi)
No Disallowance for non deduction of TDS u/s 194H /194J in absence of principal-agent relationship and technical services
Conclusion: Disallowance under Section 40(a)(ia) for non deduction of TDS u/s 194H and 194J on account of trade offers amounting to INR 834,92,63,976 provided by assessee to its distributors (HCL Info systems Ltd as well as other distributors) was not justified as there was absence of a principal-agent relationship thus, benefit extended to distributors could not be treated as commission under Section 194H and also...
