Case Law Details
Case Name : CIT Vs. Jai Drinks (P.) Ltd. (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
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. 399/2010
Date of Order: 6th January, 2011
THE COMMISSIOINER OF INCOME TAX
Versus
JAI DRINKS PVT. LTD.
ORDER
M.L.MEHTA, J. (Oral)
1...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Will this stand be the same even in case where the C&F agent cum distributor is a non- resident?