Section 194H TDS not deductible on Turnover Discount by Distributor to dealers

ITO Vs Marda Associates (ITAT Kolkata)

CIT (A) held that A.0. misunderstood that the benefit/ incentive/additional margin passed on by the appellant through credit notes was in the nature of commission. He further, misunderstood that discount/ additional margin could be given only on the invoice and not post invoice. It is submitted that the commission is paid after completion of the task/service. However, the same was paid because of the sales scheme announced on earlier occasion i.e. prior to completion of task/ service. T

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