DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

201 held that no taxes required to be deducted on discounts. 11. Accordingly the appeal of the assessee was allowed and therefore the learned assessing officer is aggrieved with the same and is in appeal before us. 12. The learned departmental representative vehemently stated that the learned CIT – A has merely followed the decision of the various tribunals and held