https://www.taxtmi.com/caselaws?id=215893 The Tribunal found that the payments made were commission under Section 194H, requiring TDS deduction. The failure to deduct TDS led to disallowance under Section 40(a)(ia). The Tribunal rejected the diversion of income argument, deeming the payments as an application of income post-receipt. As a result, the revenue's appeals were upheld, and the AO's disallowance for both assessment years was reinstated. en-us Fri, 08 Jul 2011 00:00:00 +0530 Thu, 23 Aug 2012 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215893 The Tribunal found that the payments made were commission under Section 194H, requiring TDS deduction. The failure to deduct TDS led to disallowance under Section 40(a)(ia). The Tribunal rejected the diversion of income argument, deeming the payments as an application of income post-receipt. As a result, the revenue's appeals were upheld, and the AO's disallowance for both assessment years was reinstated. Case-Laws Income Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215893