https://www.taxtmi.com/caselaws?id=179180 The Tribunal allowed the assessee's appeal, canceling the impugned order under section 154. It clarified that specific adjudication on the tax deduction liability was unnecessary, focusing on the interpretation of section 154 and the scope of commission payments for tax deduction obligations. The Tribunal found that the payments in question were trade discounts, not payments for services by agents or brokers, and that there were two possible views on the tax deduction liability, rendering the demand under section 154 unjustified. en-us Wed, 01 Jan 2003 00:00:00 +0530 Mon, 22 Feb 2016 17:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179180 The Tribunal allowed the assessee's appeal, canceling the impugned order under section 154. It clarified that specific adjudication on the tax deduction liability was unnecessary, focusing on the interpretation of section 154 and the scope of commission payments for tax deduction obligations. The Tribunal found that the payments in question were trade discounts, not payments for services by agents or brokers, and that there were two possible views on the tax deduction liability, rendering the demand under section 154 unjustified. Case-Laws Income Tax Wed, 01 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179180