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Rakesh Kumar v. CIT ( Delhi)(Trib),www.itatonline.org

S. 263 : Commissioner – Revision of orders prejudicial to revenue Deduction at source – Commission or brokerage -The incentive paid by the dealers to sub-dealers cannot be equated with commission – Not liable to deduct tax at source- Revision is held to be bad in law .[ S.194H ]

Allowing the appeal of the assessee the Tribunal held that , the incentive paid by the dealers to sub-dealers cannot be equated with commission . The assessee is not liable to deduct tax at source. Revision is held to be bad in law .( I.T.A. No.3386/DEL/2014, dt. 13.08.2018)(AY. 2009-10) 

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