https://www.taxtmi.com/caselaws?id=344273 The Tribunal upheld the orders passed under sections 201 and 201(1A) by the Assessing Officer and CIT(A), affirming the tax deduction on business promotion expenses treated as commission payments subject to TDS under section 194H of the Income Tax Act. The appellant's argument that the payments were on a principal-to-principal basis was rejected, emphasizing the legislative intent to prevent tax evasion through proper TDS mechanisms. The Tribunal deemed the payments to doctors as referral fees akin to commission or brokerage, leading to the dismissal of the appeals. en-us Thu, 08 Jun 2017 00:00:00 +0530 Wed, 14 Jun 2017 08:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344273 The Tribunal upheld the orders passed under sections 201 and 201(1A) by the Assessing Officer and CIT(A), affirming the tax deduction on business promotion expenses treated as commission payments subject to TDS under section 194H of the Income Tax Act. The appellant's argument that the payments were on a principal-to-principal basis was rejected, emphasizing the legislative intent to prevent tax evasion through proper TDS mechanisms. The Tribunal deemed the payments to doctors as referral fees akin to commission or brokerage, leading to the dismissal of the appeals. Case-Laws Income Tax Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344273