https://www.taxtmi.com/caselaws?id=259922 The court held that the discount given by the appellant to distributors constituted commission under section 194H of the Income Tax Act, as the relationship was deemed that of principal and agent. The court also found the appellant responsible for paying commission, upholding the Tribunal's decision. Consequently, the appeal was dismissed, affirming the applicability of section 194H and the appellant's liability for deducting tax at source on the commission. en-us Tue, 12 May 2015 00:00:00 +0530 Sat, 07 Nov 2015 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259922 The court held that the discount given by the appellant to distributors constituted commission under section 194H of the Income Tax Act, as the relationship was deemed that of principal and agent. The court also found the appellant responsible for paying commission, upholding the Tribunal's decision. Consequently, the appeal was dismissed, affirming the applicability of section 194H and the appellant's liability for deducting tax at source on the commission. Case-Laws Income Tax Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259922