HC remanded case to ensure whether sum paid was either discount or commission to attract sec. 194H T

IT: Where Tribunal assuming that advertising agents with whom assessee was dealing were registered with INS, concluded that payments made to them for procuring advertisements was a trade discount and not a commission, and, thus, provisions of section 194H did not apply, in view of fact that assessee itself admitted that some of those agencies were not registered with INS, matter was to be remanded back for disposal afresh