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Stockist/Dealer Discounts Are Not Commission Under Section 194H: ITAT Mumbai
Case Law Details
- Case Name
- DCIT Vs Wockhardt Limited (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016
- Courts
- All ITAT, ITAT Mumbai
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DCIT Vs Wockhardt Limited (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT), Mumbai, decided the Revenue’s appeal against the order of the Commissioner of Income-tax (Appeals) [CIT(A)] for Assessment Year (AY) 2016-17. The appeal arose from an order passed by the Income-tax Officer (TDS) under Sections 201(1) and 201(1A) of the Income-tax Act, 1961.
A survey under Section 133A(2A) was conducted at the assessee’s premises on 14.02.2017 to verify compliance with the TDS provisions contained in Chapter XVII-B of the Act. During the survey, certain discrepancies w...
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