https://www.taxtmi.com/caselaws?id=179714 The Tribunal upheld the ld. CIT(A)'s decision to delete the addition of disallowed commission expenses paid to a Hindu Undivided Family (HUF) under section 40(a)(ia) for non-deduction of tax. It was determined that the HUF, through its Karta and members, could render services for earning commission. Additionally, the Tribunal found that commission payments related to securities, such as mutual funds, were not subject to TDS provisions under section 194H, leading to the deletion of the addition by the ld. CIT(A). en-us Fri, 07 Dec 2012 00:00:00 +0530 Tue, 08 Mar 2016 16:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179714 The Tribunal upheld the ld. CIT(A)'s decision to delete the addition of disallowed commission expenses paid to a Hindu Undivided Family (HUF) under section 40(a)(ia) for non-deduction of tax. It was determined that the HUF, through its Karta and members, could render services for earning commission. Additionally, the Tribunal found that commission payments related to securities, such as mutual funds, were not subject to TDS provisions under section 194H, leading to the deletion of the addition by the ld. CIT(A). Case-Laws Income Tax Fri, 07 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179714