https://www.taxtmi.com/caselaws?id=342612 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeals due to a lack of a principal-agent relationship and ruling that payments to other race clubs did not constitute commission under Section 194H. The disallowance under Section 40(a)(ia) was deleted by the CIT(A) as there was no TDS liability. The Tribunal concurred, citing previous decisions supporting the CIT(A)'s findings. en-us Thu, 06 Apr 2017 00:00:00 +0530 Tue, 09 May 2017 07:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342612 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeals due to a lack of a principal-agent relationship and ruling that payments to other race clubs did not constitute commission under Section 194H. The disallowance under Section 40(a)(ia) was deleted by the CIT(A) as there was no TDS liability. The Tribunal concurred, citing previous decisions supporting the CIT(A)'s findings. Case-Laws Income Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342612