https://www.taxtmi.com/caselaws?id=269079 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) of the Income-tax Act. The Tribunal found that no TDS was required on commission payments related to securities, as supported by case law and precedents. Previous judgments established that commission payment for mutual fund business did not attract section 194H provisions, leading to the confirmation of the CIT(A)'s order in favor of the assessee. en-us Wed, 07 Oct 2015 00:00:00 +0530 Tue, 08 Dec 2015 10:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269079 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) of the Income-tax Act. The Tribunal found that no TDS was required on commission payments related to securities, as supported by case law and precedents. Previous judgments established that commission payment for mutual fund business did not attract section 194H provisions, leading to the confirmation of the CIT(A)'s order in favor of the assessee. Case-Laws Income Tax Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269079