https://www.taxtmi.com/caselaws?id=62381 The dominant issue was whether deductions retained by newspaper distribution agents and advertising agencies constituted "commission" attracting TDS under s. 194H, hinging on whether the arrangements created a principal-agent relationship. The Tribunal held that newspaper supply to agents was a principal-to-principal sale: agents paid for copies lifted, bore the risk of unsold copies, and did not merely collect sale proceeds for remittance; mere contractual use of the term "commission" could not convert a vendor-purchaser relationship into agency. Consequently, s. 194H was inapplicable to such deductions and the CIT(A)'s view was affirmed. Similarly, deductions by advertising agencies were held not to be commission because the purchase of ad space and payment net of agency charges was also on a principal-to-principal basis; the appeal was dismissed. en-us Wed, 10 May 2000 00:00:00 +0530 Sun, 04 Jan 2026 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62381 The dominant issue was whether deductions retained by newspaper distribution agents and advertising agencies constituted "commission" attracting TDS under s. 194H, hinging on whether the arrangements created a principal-agent relationship. The Tribunal held that newspaper supply to agents was a principal-to-principal sale: agents paid for copies lifted, bore the risk of unsold copies, and did not merely collect sale proceeds for remittance; mere contractual use of the term "commission" could not convert a vendor-purchaser relationship into agency. Consequently, s. 194H was inapplicable to such deductions and the CIT(A)'s view was affirmed. Similarly, deductions by advertising agencies were held not to be commission because the purchase of ad space and payment net of agency charges was also on a principal-to-principal basis; the appeal was dismissed. Case-Laws Income Tax Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62381