https://www.taxtmi.com/caselaws?id=120951 The Tribunal dismissed both appeals by the revenue. It upheld the CIT(A)'s decision that payments made by the assessee to TVAM were not for technical services under section 194J of the Income Tax Act, and thus, no tax deduction was required. Additionally, the Tribunal agreed that the assessee was not obligated to deduct tax at source on the commission retained by advertising agents, as it was considered a trade discount and not commission under section 194H, following the principal-to-principal transaction model. en-us Fri, 28 Sep 2007 00:00:00 +0530 Thu, 01 Feb 2024 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120951 The Tribunal dismissed both appeals by the revenue. It upheld the CIT(A)'s decision that payments made by the assessee to TVAM were not for technical services under section 194J of the Income Tax Act, and thus, no tax deduction was required. Additionally, the Tribunal agreed that the assessee was not obligated to deduct tax at source on the commission retained by advertising agents, as it was considered a trade discount and not commission under section 194H, following the principal-to-principal transaction model. Case-Laws Income Tax Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120951