Discount under product distribution scheme to buy assessee’s product is not a commission for TDS U/s. 194H

CIT Vs Intervet India Pvt.Ltd. (Bombay High Court)  The Assessee had undertaken sales promotional scheme viz. Product discount scheme and Product campaign as discussed herein above under which the Assessee had offered an incentive on case to case basis to its stockists/dealers/agents. An amount of Rs.70,67,089/- was claimed as a deduction towards expenditure incurred under the said sales promotional scheme. The relationship between the Assessee and the distributor/stockists was that of principal to principal and in fact the distributors were the customers of the assessee to whom the sales wer...