Case Law Details
Case Name : CIT Vs. Jai Drinks (P.) Ltd. (Delhi High Court)
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All High Courts Delhi High Court
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CIT Vs. Jai Drinks (P.) Ltd. (Delhi HC)- In the instant case, it was held that since the agreement between the assessee and the distributor clearly stated that the agreement was on principal-to-principal basis, payments made by the assessee to the distributor were incentives and discounts and were not to be treated as commission liable for deduction of tax at source under section 194H of the Act.
IN THE HIGH COURT OF DELHI AT NEW DELHI
ITA No. 399/20
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Will this stand be the same even in case where the C&F agent cum distributor is a non- resident?