INCOME TAX : Where assessee, engaged in business of providing DTH services, sold set top Box (STB) & hardware and recharge coupon vouchers to distributors at a discounted rate and also provided also provided certain discount/bonus or credits to customers/subscribers for taking subscription directly from company’s website, discount so offered could not be considered as commission and, hence, not liable for deduction of tax at source under provisions of section 194HINCOME TAX : Where assessee, engaged in business of providing DTH services, sold set top Box (STB) & hardware and recharge coupon vouchers to distributors at a discounted rate and also provided also provided certain discount/bonus or credits to customers/subscribers for taking subscription directly from company’s website, discount so offered could not be considered as commission and, hence, not liable for deduction of tax at source under provisions of section 194Hwww.taxmann.com Latest Case LawsRead More