https://www.taxtmi.com/caselaws?id=203194 The Court dismissed the appeal, ruling that the difference in pricing between the commercial and published prices did not amount to commission or brokerage under section 194H of the Income-tax Act 1961. The Court held that the income paid out must be ascertainable in the hands of the assessee for TDS to be applicable, and the discretion given to agents in pricing did not constitute commission. Therefore, any additional amount earned by the agent above the fixed minimum commercial price was taxable in the agent's hands, leading to the appeal's dismissal. en-us Thu, 26 Mar 2009 00:00:00 +0530 Sat, 24 Mar 2012 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203194 The Court dismissed the appeal, ruling that the difference in pricing between the commercial and published prices did not amount to commission or brokerage under section 194H of the Income-tax Act 1961. The Court held that the income paid out must be ascertainable in the hands of the assessee for TDS to be applicable, and the discretion given to agents in pricing did not constitute commission. Therefore, any additional amount earned by the agent above the fixed minimum commercial price was taxable in the agent's hands, leading to the appeal's dismissal. Case-Laws Income Tax Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203194