Case Law Details
Case Name : ITO Vs Tarun Sales (ITAT Delhi)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Delhi
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ITO Vs Tarun Sales (ITAT Delhi)
Since no dealer or sub-dealer was appointed either by Bharat Sanchar Nigam Ltd. (BSNL) or by the assessee, for the purpose of marketing the products and/or service of the Bharat Sanchar Nigam Ltd., the entire sales were to customers, either directly or through shopkeepers, who rendered services to the customers. Moreover, the entire sales were in cash. No commission was paid by the assessee to the customers. Then, Section 194H of the Act does not cover such discounts as under consideration herein and that being so, obviously the provisions of Section 40(a)(ia) o...
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HEADING OF CASE LAW ON SECTION 194H IS MISLEADING AND CONTRARY TO THE RATIO DECIDENDI. SECTION 194H IS NOT ATTRACTED ON PRINCIPAL TO PRINCIPAL DEALINGS.