https://www.taxtmi.com/caselaws?id=338742 The Tribunal held that the assessee was not required to deduct tax at source from payments made to Hawkers, ruling the disallowance under section 40(a)(ia) unjustified. The appeal was allowed, and the disallowance of Rs. 14,47,045/- was deleted. The Tribunal found the payments to Hawkers were discounts, not commissions, as the Hawkers operated independently in selling newspapers and magazines. The relationship was not that of principal and agent, supporting the decision with a precedent from the Hon'ble Gujarat High Court. en-us Fri, 03 Feb 2017 00:00:00 +0530 Wed, 10 May 2017 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338742 The Tribunal held that the assessee was not required to deduct tax at source from payments made to Hawkers, ruling the disallowance under section 40(a)(ia) unjustified. The appeal was allowed, and the disallowance of Rs. 14,47,045/- was deleted. The Tribunal found the payments to Hawkers were discounts, not commissions, as the Hawkers operated independently in selling newspapers and magazines. The relationship was not that of principal and agent, supporting the decision with a precedent from the Hon'ble Gujarat High Court. Case-Laws Income Tax Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338742