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Case Law Details

Case Name : Wockhardt Limited Vs PCIT (ITAT Pune)
Appeal Number : ITA No. 784/PUN/2019
Date of Judgement/Order : 22/04/2022
Related Assessment Year : 2012-13
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Wockhardt Limited Vs PCIT (ITAT Pune)

it is seen that the assessee company sold its products to distributors at a price lower than the Maximum Retail Price (MRP), which difference has been opined by the ld. PCIT as Commission requiring deduction of tax at source u/s 194H of the A

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