Tds on rate difference commission

Consider an example

there are three parties A, B & C

"A" sells to "B" goods at 10 rs asking B to sell goods to "C" at 8 rs. For which B will charge commission from "A" and also the credit note for the rate difference i.e. 10-8=2. Is TDS deductible on such commission (which may be 8% of 8 rs)?

Please support answer with relevant case law if any

Replies (1)

TDS Will be deductible on entire sale amount

on rs 8 is absolute,

and if revenue of rs 2 is confirmed than rs 2 also

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