Section 194H TDS not applicable on Expense on providing travel, accommodation to stockists, dealers & field staff by Pharma Companies

Intas Pharmaceuticals Ltd. Vs ACIT (ITAT Ahmedabad)

Conclusion: Since assessee incurred expenses for providing facilities/services such as travel, accommodation and equipment to persons associated with it such as stockist, field staff, distributors and doctors and also incurred expenses towards distribution of various articles/gifts/other facilities to these persons, therefore, there did not exist any agency relationship between assessee and other persons i.e. stockist, dealers and field staff and there could not be any question of dedu

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