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Section 194H applies only where the recipient earns commission or brokerage while acting in a representative capacity for the payer. An online ticketing platform that dealt independently with customers, controlled platform data, bore operational risks, remained liable for platform claims and remitted a fixed ticket amount irrespective of collections operated on a principal-to-principal basis. Its retained convenience fee for digital booking services was therefore not commission paid or constructively paid by the cinema operator, and no tax-deduction obligation arose. Interest for failure to deduct tax was consequential to the primary obligation and was deleted. A separate unchallenged demand remained unaffected.
Section 194H applies only where the recipient earns commission or brokerage while acting in a representative capacity for the payer. An online ticketing platform that dealt independently with customers, controlled platform data, bore operational risks, remained liable for platform claims and remitted a fixed ticket amount irrespective of collections operated on a principal-to-principal basis. Its retained convenience fee for digital booking services was therefore not commission paid or constructively paid by the cinema operator, and no tax-deduction obligation arose. Interest for failure to deduct tax was consequential to the primary obligation and was deleted. A separate unchallenged demand remained unaffected.
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