https://www.taxtmi.com/caselaws?id=204663 The Tribunal upheld the disallowance of Rs. 8,04,944, ruling that the payment to Akbarallys Departmental Stores was commission under section 194H. The failure to deduct tax at source led to the application of section 40(a)(ia), resulting in the disallowance of the payment as a deduction. The Tribunal emphasized determining the true nature of the payment from the agreement and parties' conduct, rather than the account description. The assessee's appeal was dismissed. en-us Fri, 30 Jul 2010 00:00:00 +0530 Wed, 08 Aug 2012 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204663 The Tribunal upheld the disallowance of Rs. 8,04,944, ruling that the payment to Akbarallys Departmental Stores was commission under section 194H. The failure to deduct tax at source led to the application of section 40(a)(ia), resulting in the disallowance of the payment as a deduction. The Tribunal emphasized determining the true nature of the payment from the agreement and parties' conduct, rather than the account description. The assessee's appeal was dismissed. Case-Laws Income Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204663