Assessee was a manufacturer of computers and peripherals. It supplied its product to distributors. \u00a0Assessing Officer held that as assessee had paid money to distributors therefore, it amounted to commission liable to TDS. \u00a0On appeal, Commissioner (Appeals) held that \u00a0in order to ensure that sale of product was not adversely affected by unfavourable market changes, assessee had suggested distributors to sell products at price less than actual price mentioned in invoices raised by assessee. \u00a0Further, such contingencies arose on several occasions due to festival discounts, sudden change in market value, introduction of similar products etc. and distributors sold product at their risk to dealers. \u00a0High Court by impugned order held that in view of factual findings recorded by Commissioner (Appeals) that payment from distributor to assessee had no link with further sale made by distributor, hence affirmed the order. High Court\u00a0 affirmed the\u00a0 order of the Tribunal. SLP of Revenue is dismissed. Followed CIT (TDS) v. Acer India (P.) Ltd. [2024] 298\u00a0Taxman\u00a0748\/463 ITR 676 (SC). \u00a0(AY. 2012-13, \u00a02015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 194H : Deduction at source-Commission or brokerage-Payment from distributor to assessee had no link with further sale made by distributor-Not liable to deduct tax at source-High Court affirmed the order of the Tribunal-SLP of Revenue is dismissed.[Art. 136] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-49366","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cQe","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49366","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=49366"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49366\/revisions"}],"predecessor-version":[{"id":49367,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/49366\/revisions\/49367"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=49366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=49366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=49366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}