https://www.taxtmi.com/caselaws?id=328465 The Tribunal ruled in favor of the assessee, setting aside the orders of the Assessing Officer and the Commissioner (Appeals) in cases involving alleged failure to deduct tax at source under sections 194H and 194J of the Income Tax Act, 1961. The Tribunal held that the discounts given to distributors and payments made for roaming services did not attract TDS provisions under sections 194H and 194J respectively, as the transactions were on a principal-to-principal basis without an agency relationship. Consequently, the demands raised under sections 201(1) and 201(1A) were quashed for both issues. en-us Fri, 27 May 2016 00:00:00 +0530 Sat, 04 Jun 2016 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328465 The Tribunal ruled in favor of the assessee, setting aside the orders of the Assessing Officer and the Commissioner (Appeals) in cases involving alleged failure to deduct tax at source under sections 194H and 194J of the Income Tax Act, 1961. The Tribunal held that the discounts given to distributors and payments made for roaming services did not attract TDS provisions under sections 194H and 194J respectively, as the transactions were on a principal-to-principal basis without an agency relationship. Consequently, the demands raised under sections 201(1) and 201(1A) were quashed for both issues. Case-Laws Income Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328465