https://www.taxtmi.com/caselaws?id=189258 The Tribunal set aside the Assessing Officer's order treating the assessee as in default under Section 201(1) and levying interest under Section 201(1A). The appeal was allowed as the excess amount realized by the travel agent over the net fare was not considered commission, absolving the assessee of TDS liability under Section 194H. en-us Tue, 19 Oct 2004 00:00:00 +0530 Tue, 03 Jan 2017 16:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189258 The Tribunal set aside the Assessing Officer's order treating the assessee as in default under Section 201(1) and levying interest under Section 201(1A). The appeal was allowed as the excess amount realized by the travel agent over the net fare was not considered commission, absolving the assessee of TDS liability under Section 194H. Case-Laws Income Tax Tue, 19 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189258