https://www.taxtmi.com/highlights?id=5341 TDS on commission/fee paid to Consortium Members - travel agents - Since the assessee only distributed the income in terms of the agreement and this did not amount to incurring of an expenditure no infirmity in the findings of the CIT(A) in deleting the disallowance u/s 40a(ia). - AT en-us Fri, 14 Sep 2012 09:25:23 +0530 Fri, 14 Sep 2012 09:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5341 TDS on commission/fee paid to Consortium Members - travel agents - Since the assessee only distributed the income in terms of the agreement and this did not amount to incurring of an expenditure no infirmity in the findings of the CIT(A) in deleting the disallowance u/s 40a(ia). - AT Highlights Income Tax Fri, 14 Sep 2012 09:25:23 +0530 https://www.taxtmi.com/highlights?id=5341