Discount to NR on export order won’t be hit by rigours of withholding tax provisions

IT/ILT : Where Assessing Officer disallowed certain amount of bonus allegedly paid by assessee to a foreign party without deducting tax at source, in view of fact that said amount was infact trade discount and, moreover, assessee had brought on record certain additional evidence in support of its claim, impugned disallowance was to be deleted and, matter was to be remanded back for disposal afresh