https://www.taxtmi.com/caselaws?id=222095 The court allowed the writ petition, quashing the impugned orders and notice. It held that the discount given to licensed stamp vendors did not constitute 'commission' under section 194-H of the Income Tax Act. The relationship between the Chief Treasury Officer and vendors was deemed principal-to-principal, not that of agency. The court emphasized the importance of adhering to relevant rules and legal precedents. No costs were awarded. en-us Fri, 22 Mar 2013 00:00:00 +0530 Thu, 24 Oct 2013 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222095 The court allowed the writ petition, quashing the impugned orders and notice. It held that the discount given to licensed stamp vendors did not constitute 'commission' under section 194-H of the Income Tax Act. The relationship between the Chief Treasury Officer and vendors was deemed principal-to-principal, not that of agency. The court emphasized the importance of adhering to relevant rules and legal precedents. No costs were awarded. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222095