[aaykarbhavan] Incentive given to distributors under sales promotion scheme couldn’t be held as commission to attract sec. 194H

Incentive given to distributors under sales promotion scheme couldn't be held as commission to attract sec. 194H

October 9, 2014[2014] 49 taxmann.com 14 (Bombay)/[2014] 268 CTR 429 (Bombay)

IT : Where assessee offered incentive to distributors/stockists on meeting of sales target on principal to principal basis, that incentive could not be treated as commission payment under section 194H

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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