https://www.taxtmi.com/caselaws?id=348906 The Tribunal dismissed the Revenue's appeal against the deletion of an addition for non-deduction of TDS on payments made to IATA agents. The Tribunal upheld that the assessee, acting as a sub-agent for IATA agents, was not obligated to deduct TDS. It was noted that there was no direct contract between the assessee and the IATA agents, who treated the assessee as their sub-agent. The Tribunal confirmed relief on the disputed amount and allowed a partial disallowance, resulting in the dismissal of the Revenue's appeal. en-us Thu, 28 Sep 2017 00:00:00 +0530 Mon, 02 Oct 2017 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348906 The Tribunal dismissed the Revenue's appeal against the deletion of an addition for non-deduction of TDS on payments made to IATA agents. The Tribunal upheld that the assessee, acting as a sub-agent for IATA agents, was not obligated to deduct TDS. It was noted that there was no direct contract between the assessee and the IATA agents, who treated the assessee as their sub-agent. The Tribunal confirmed relief on the disputed amount and allowed a partial disallowance, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348906