TDS u/s 194H OR 194G - the assessee purchased lottery tickets...

TDS u/s 194H OR 194G - the assessee purchased lottery tickets from the State of Kerala and claims to have sold to the retail vendors - Admittedly, the government after affecting TDS has paid the amount to the assessee towards prize incentive etc. The assessee has collected the amount and claims to have made over the incentive to the end retailers. Section 194G, as rightly held by the Commissioner of Income Tax and the Tribunal, is not attracted to the instant payment inasmuch as assessee is not under obligation to pay towards commission etc to any of these persons. - HC