https://www.taxtmi.com/caselaws?id=214524 The Tribunal upheld the CIT(A)'s decision that the commission paid by the assessee to employees based on activated connections constituted part of their salary under section 17(1)(iv) of the Act. The Tribunal concluded that the payments were not subject to section 194 H and dismissed the Department's appeal, deeming it without merit. en-us Thu, 31 May 2012 00:00:00 +0530 Mon, 21 Jan 2013 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214524 The Tribunal upheld the CIT(A)'s decision that the commission paid by the assessee to employees based on activated connections constituted part of their salary under section 17(1)(iv) of the Act. The Tribunal concluded that the payments were not subject to section 194 H and dismissed the Department's appeal, deeming it without merit. Case-Laws Income Tax Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214524