Trade discount granted to principal distributor could not be held as commission and, hence not liable for deduction of tax at source .( AY. 2010-11, 2011-12)
JCIT v. Bharat Business Channels Ltd. (2018) 170 ITD 628(Mum) (Trib.)
S. 194H : Deduction at source – Commission or brokerage -Trade discount granted to principal distributor could not be held as commission and, hence not liable for deduction of tax at source .