Tribunal held that transaction between assessee and its retailers is on principal to principal basis. Accordingly the incentive paid by assessee to retailers/shopkeepers does not qualify as commission for purpose of TDS u/s 194H of the Act.
Anil Dhawan v. Dy.CIT (2018) 195 TTJ 42 (UO) (Chd.)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source– Commission-Incentive to retailers-Not liable to deduct tax at source. [S. 194H]