THE DCIT, CIRCLE TDS,, RAJKOT vs. M\S. APRICOT FOODS PVT. LTD. , METODA, DIST. RAJKOT
In the result, the appeal filed by the Revenue is hereby dismissed
ITA 226/RJT/2022[2014-15]Status: DisposedITAT Rajkot10 Nov 2023AY 2014-15
Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)
Section 194CSection 194HSection 201(1)
price, but the same is being given for enhancing sale in a particular area or achieving targets for sale. However the A.O.
treated the above discount as that of a commission and assessee failed to make TDS u/s. 194H of the Act and made addition of Rs.
3,93,669/-. Similarly, the Assessing Officer levied interest
