https://www.taxtmi.com/caselaws?id=182810 The Tribunal held that tax deduction at source under section 194H of the IT Act was not applicable to payments made by the assessee to distributors for milk products due to a principal-agent relationship. Additionally, chilling charges were found to fall under section 194C, not 194-I, relieving the assessee from substantial liability. The Tribunal dismissed the department's appeals and upheld the orders in favor of the assessee, ruling out interest charges under section 201(1A) as taxes were duly paid. en-us Fri, 02 Sep 2011 00:00:00 +0530 Fri, 20 May 2016 10:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182810 The Tribunal held that tax deduction at source under section 194H of the IT Act was not applicable to payments made by the assessee to distributors for milk products due to a principal-agent relationship. Additionally, chilling charges were found to fall under section 194C, not 194-I, relieving the assessee from substantial liability. The Tribunal dismissed the department's appeals and upheld the orders in favor of the assessee, ruling out interest charges under section 201(1A) as taxes were duly paid. Case-Laws Income Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182810