No TDS on discount/rebate allowed to dealers/distributors on sale of products

ASUS India Pvt. Ltd. Vs ACIT (ITAT Mumbai)

Conclusion: Disallowance made by AO under section 40(a)(ia) for non deduction of TDS on discount/rebate allowed to dealers/distributors on sale of products was not justified as there was no element of work as defined under clause (iv) of Explanation to section 194C and AO had not brought on record any material for deduction of  TDS under section 194H that the dealers/distributors were simply acting as intermediaries to facilitate sale of products to end users so as

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