Discount offered by Nokia for supply of mobiles can’t be treated as ‘Commission’ for purpose of Sec. 194H TDS

INCOME TAX : Assessee company was primarily engaged in business of trading and manufacturing of mobile handsets, spare parts and accessories. It entered into an agreement for supply of cellular mobile phones with HCL and from this agreement between assessee and HCL, it was evident that relationship between assessee and HCL was that of principal to principal and not that of principal to agent and discount which was offered to distributors was given for promotion of sales.

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000193669/discount-offered-by-nokia-for-supply-of-mobiles-can’t-be-treated-as-‘commission’-for-purpose-of-sec-194h-tds.aspx