https://www.taxtmi.com/highlights?id=36600 TDS u/s 194H - Merely because in the financial statement assessee has debited the amount as commission it cannot be treated so without looking at the real nature of the transaction. The AO must bring on record material to establish that there is a principal agent relationship existing en-us Thu, 12 Oct 2017 21:38:28 +0530 Thu, 12 Oct 2017 21:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36600 TDS u/s 194H - Merely because in the financial statement assessee has debited the amount as commission it cannot be treated so without looking at the real nature of the transaction. The AO must bring on record material to establish that there is a principal agent relationship existing Highlights Income Tax Thu, 12 Oct 2017 21:38:28 +0530 https://www.taxtmi.com/highlights?id=36600