COMMISSIONER OF INCOME TAX, TDS, KOLKATA vs. M/S. A.B.P. PRIVATE LIMITED

In the result, the appeal [ITA/458/2008] filed by the revenue

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

112 (Bom.) wherein the Court held that the trade discount given by the assessee, engaged in business of publishing and selling newspaper, to newspaper vendors and advertising agencies was not in the nature of commission and no TDS was to be deducted under Section

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. M/S SREELEATHERS

Accordingly, the appeal fails and is dismissed