https://www.taxtmi.com/caselaws?id=71377 The tribunal quashed the demands under section 201(1) read with section 194H, concluding that payments to distributors were not commissions and did not require tax withholding. It also determined the relationship between the assessee and distributors was principal to principal, not principal-agent. Additionally, the tribunal ruled that section 194-I was not applicable to bond expenses, as these were reimbursements for operational costs, not rent. The appeals were allowed, granting relief to the assessee. en-us Mon, 28 Apr 2008 00:00:00 +0530 Mon, 18 Dec 2023 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71377 The tribunal quashed the demands under section 201(1) read with section 194H, concluding that payments to distributors were not commissions and did not require tax withholding. It also determined the relationship between the assessee and distributors was principal to principal, not principal-agent. Additionally, the tribunal ruled that section 194-I was not applicable to bond expenses, as these were reimbursements for operational costs, not rent. The appeals were allowed, granting relief to the assessee. Case-Laws Income Tax Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71377