https://www.taxtmi.com/highlights?id=26966 TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as ‘guarantee commission’, it is not in the nature of ‘commission’ as it is understood in common business parlance and in the context of the section 194H. - demands under section 201(1) and 201(1A) r.w.s. 194H quashed - AT en-us Tue, 19 Jan 2016 13:43:15 +0530 Tue, 19 Jan 2016 13:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26966 TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as ‘guarantee commission’, it is not in the nature of ‘commission’ as it is understood in common business parlance and in the context of the section 194H. - demands under section 201(1) and 201(1A) r.w.s. 194H quashed - AT Highlights Income Tax Tue, 19 Jan 2016 13:43:15 +0530 https://www.taxtmi.com/highlights?id=26966