https://www.taxtmi.com/caselaws?id=214888 The Tribunal held that the payments were correctly classified as commission, with TDS deducted under section 194H, not 194I. The expenses were not disallowed under section 40(a)(ia) as TDS was deducted in good faith. Agreements with M/s Star Enterprises and Mr. Mahesh Garg were deemed franchise agreements, but the case regarding Mrs. Manisha Kalra was remanded. The appeal was partly allowed for statistical purposes. en-us Fri, 25 May 2012 00:00:00 +0530 Thu, 19 Jul 2012 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214888 The Tribunal held that the payments were correctly classified as commission, with TDS deducted under section 194H, not 194I. The expenses were not disallowed under section 40(a)(ia) as TDS was deducted in good faith. Agreements with M/s Star Enterprises and Mr. Mahesh Garg were deemed franchise agreements, but the case regarding Mrs. Manisha Kalra was remanded. The appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214888