https://www.taxtmi.com/caselaws?id=118511 The Tribunal dismissed both appeals filed by the assessee, affirming that the payments to concessionaires were commissions, not discounts, and the relationship was principal to agent. Consequently, the assessee was required to deduct tax at source under section 194H and was correctly treated as in default for failing to do so. en-us Fri, 20 Jan 2006 00:00:00 +0530 Mon, 02 Jul 2012 15:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118511 The Tribunal dismissed both appeals filed by the assessee, affirming that the payments to concessionaires were commissions, not discounts, and the relationship was principal to agent. Consequently, the assessee was required to deduct tax at source under section 194H and was correctly treated as in default for failing to do so. Case-Laws Income Tax Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118511