Dismissing the appeal of the revenue , the Tribunal held that; Cash discount given to customers for purchasing in bulk quantity cannot be termed as commission hence not liable to deduct tax at source . ( AY. 2008-09 to 2010-11)
EPCOS India (P.) Ltd. v. ITO (2018) 169 ITD 541/ 65 ITR 20 (SN) (Kol) (Trib.)
S. 194H : Deduction at source – Commission or brokerage -Cash discount given to customers for purchasing in bulk quantity cannot be termed as commission hence not liable to deduct tax at source .