https://www.taxtmi.com/highlights?id=30092 Since the assessee is working as sole selling agent the provisions of section 194J or 194C and 40(a)(ia) not attracted where the payment is made directly to the principal without reflecting in the books of accounts. en-us Mon, 04 Jul 2016 16:28:23 +0530 Mon, 04 Jul 2016 16:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30092 Since the assessee is working as sole selling agent the provisions of section 194J or 194C and 40(a)(ia) not attracted where the payment is made directly to the principal without reflecting in the books of accounts. Highlights Income Tax Mon, 04 Jul 2016 16:28:23 +0530 https://www.taxtmi.com/highlights?id=30092