https://www.taxtmi.com/caselaws?id=217993 Amounts received in a representative capacity under a consortium travel commission arrangement did not constitute taxable income of the lead member, because it had no enforceable right to retain the sums and the income accrued to the constituent members who actually earned it. Disallowance under section 40(a)(ia) was also unwarranted where the assessee did not claim the distributed sums as its own expenditure but merely passed on amounts belonging to others. As the payment was not an expenditure debited by the assessee, non-deduction of tax at source on the onward distribution did not trigger the provision. en-us Fri, 18 May 2012 00:00:00 +0530 Thu, 01 Nov 2012 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217993 Amounts received in a representative capacity under a consortium travel commission arrangement did not constitute taxable income of the lead member, because it had no enforceable right to retain the sums and the income accrued to the constituent members who actually earned it. Disallowance under section 40(a)(ia) was also unwarranted where the assessee did not claim the distributed sums as its own expenditure but merely passed on amounts belonging to others. As the payment was not an expenditure debited by the assessee, non-deduction of tax at source on the onward distribution did not trigger the provision. Case-Laws Income Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217993