https://www.taxtmi.com/caselaws?id=169159 An air travel agent's discount passed on to customers was treated as a reduction in the ticket sale price, not commission for services rendered. On that basis, section 194H did not apply because the customer merely received a lower price and did not perform any service for the agent. As no commission existed, the assessee could not be treated as an assessee in default under sections 201(1) and 201(1A), and the TDS demand could not survive. en-us Wed, 06 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169159 An air travel agent's discount passed on to customers was treated as a reduction in the ticket sale price, not commission for services rendered. On that basis, section 194H did not apply because the customer merely received a lower price and did not perform any service for the agent. As no commission existed, the assessee could not be treated as an assessee in default under sections 201(1) and 201(1A), and the TDS demand could not survive. Case-Laws Income Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169159