https://www.taxtmi.com/caselaws?id=213278 The Tribunal ruled in favor of the assessee, determining that the relationship between the assessee and the super stockist was on a Principal to Principal basis. As a result, the provisions of Section 194J regarding TDS compliance did not apply. The Tribunal set aside the orders of the Assessing Officer and the Commissioner of Income Tax (Appeals), thereby canceling the demand of Rs. 13,54,02,632 and penalty proceedings initiated against the assessee. en-us Wed, 09 May 2012 00:00:00 +0530 Wed, 16 May 2012 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213278 The Tribunal ruled in favor of the assessee, determining that the relationship between the assessee and the super stockist was on a Principal to Principal basis. As a result, the provisions of Section 194J regarding TDS compliance did not apply. The Tribunal set aside the orders of the Assessing Officer and the Commissioner of Income Tax (Appeals), thereby canceling the demand of Rs. 13,54,02,632 and penalty proceedings initiated against the assessee. Case-Laws Income Tax Wed, 09 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213278