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    <title>BILL AND PAYMENT IN DIFFERENT NAMES</title>
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    <description>A company&#039;s sales are effected through an agent who issues invoices in his name but receives payments into an employee&#039;s bank account and furnishes that employee&#039;s PAN for TDS; the core question is whether routing payments to an employee and using the employee&#039;s PAN is justified given the invoice and agency relationship, and no substantive answer is recorded.</description>
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      <description>A company&#039;s sales are effected through an agent who issues invoices in his name but receives payments into an employee&#039;s bank account and furnishes that employee&#039;s PAN for TDS; the core question is whether routing payments to an employee and using the employee&#039;s PAN is justified given the invoice and agency relationship, and no substantive answer is recorded.</description>
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