https://www.taxtmi.com/caselaws?id=271295 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decisions in the case, ruling that the relationship between the assessee and distributors was principal-to-principal, exempting the assessee from TDS under Section 194H. Additionally, the Tribunal affirmed that no TDS was required on directors' sitting fees under Section 194J for the relevant assessment years. The Revenue's appeals were dismissed. en-us Fri, 29 Jan 2016 00:00:00 +0530 Sun, 31 Jan 2016 23:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271295 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decisions in the case, ruling that the relationship between the assessee and distributors was principal-to-principal, exempting the assessee from TDS under Section 194H. Additionally, the Tribunal affirmed that no TDS was required on directors' sitting fees under Section 194J for the relevant assessment years. The Revenue's appeals were dismissed. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271295