M/S. FUSION VOICE SOLUTIONS INDIA PVT.LTD,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA
In the result, the appeal of the assessee is allowed
ITA 335/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2012-2013
Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh
For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Deba Kumar Sonowal
Section 143(3)Section 194HSection 263Section 40
TDS had been deducted, under Section 194H of the Act, from them; the incentives payable under the trade discount scheme was disbursed by the assessee to the retail dealers through del-credere agents who had opened separate bank accounts for the said purpose; and the del- credere agents had only acted as a conduit for transferring incentives to the retail
