https://www.taxtmi.com/caselaws?id=331262 The Tribunal upheld the First Appellate Authority's decision, dismissing the Assessing Officer's appeal. It was determined that the payment in question was reimbursement for actual expenses incurred by subagents, not commission, and therefore not subject to TDS under section 194H of the Income Tax Act. The Tribunal emphasized the distinction between commission and reimbursement payments, affirming that reimbursing actual expenses does not require tax deduction at source. en-us Fri, 12 Aug 2016 00:00:00 +0530 Thu, 18 Aug 2016 08:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331262 The Tribunal upheld the First Appellate Authority's decision, dismissing the Assessing Officer's appeal. It was determined that the payment in question was reimbursement for actual expenses incurred by subagents, not commission, and therefore not subject to TDS under section 194H of the Income Tax Act. The Tribunal emphasized the distinction between commission and reimbursement payments, affirming that reimbursing actual expenses does not require tax deduction at source. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331262