Case Law Details
Case Name : Greenstar Fertilizers Limited Vs ACIT (ITAT Chennai)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Chennai
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Greenstar Fertilizers Limited Vs ACIT (ITAT Chennai)
Introduction: In a landmark ruling, the Income Tax Appellate Tribunal (ITAT) Chennai adjudicated that payments made to dealers by Greenstar Fertilizers Limited for the sale of fertilizers are in the nature of rebates and hence do not require the deduction of tax at source (TDS) under section 194H of the Income Tax Act.
Analysis: The ruling was a culmination of two appeals for Assessment Years 2018-19 and
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