https://www.taxtmi.com/caselaws?id=328047 The Tribunal upheld the CIT(A)'s decision that the relationship between the assessee and its retail concessionaires was principal-to-principal. The Tribunal found that the payments made by the assessee to the retailers were not in the nature of commission and did not attract TDS under Section 194H of the Income Tax Act, 1961. The Tribunal emphasized that the conditions in the agreement were for business facilitation and did not alter the fundamental nature of the relationship as principal-to-principal. The revenue's appeals were dismissed. en-us Tue, 19 Apr 2016 00:00:00 +0530 Mon, 23 May 2016 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328047 The Tribunal upheld the CIT(A)'s decision that the relationship between the assessee and its retail concessionaires was principal-to-principal. The Tribunal found that the payments made by the assessee to the retailers were not in the nature of commission and did not attract TDS under Section 194H of the Income Tax Act, 1961. The Tribunal emphasized that the conditions in the agreement were for business facilitation and did not alter the fundamental nature of the relationship as principal-to-principal. The revenue's appeals were dismissed. Case-Laws Income Tax Tue, 19 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328047