https://www.taxtmi.com/caselaws?id=189309 The Gujarat High Court held that stamp vendors were not liable for Tax Deducted at Source (TDS) on payments received for selling stamp papers as the payments constituted a discount, not commission. The court distinguished between commission and discount, emphasizing the sale transaction nature. Stamp vendors were not considered agents of the State Government, and the communication for TDS deduction was quashed, allowing vendors to seek refunds. The decision was supported by Kerala and Uttarakhand High Courts, establishing precedent that stamp vendors are not subject to TDS on such payments. en-us Tue, 03 Dec 2013 00:00:00 +0530 Thu, 05 Jan 2017 11:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189309 The Gujarat High Court held that stamp vendors were not liable for Tax Deducted at Source (TDS) on payments received for selling stamp papers as the payments constituted a discount, not commission. The court distinguished between commission and discount, emphasizing the sale transaction nature. Stamp vendors were not considered agents of the State Government, and the communication for TDS deduction was quashed, allowing vendors to seek refunds. The decision was supported by Kerala and Uttarakhand High Courts, establishing precedent that stamp vendors are not subject to TDS on such payments. Case-Laws Income Tax Tue, 03 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189309