https://www.taxtmi.com/caselaws?id=195496 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Assessing Officer for fresh adjudication to determine if the commodity transactions were derivatives exempt from TDS requirements under section 194H. The judgment clarified the scope of TDS provisions for commission or brokerage payments related to securities, emphasizing the distinction for derivatives transactions. en-us Fri, 29 Jul 2011 00:00:00 +0530 Wed, 01 Nov 2017 18:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195496 The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Assessing Officer for fresh adjudication to determine if the commodity transactions were derivatives exempt from TDS requirements under section 194H. The judgment clarified the scope of TDS provisions for commission or brokerage payments related to securities, emphasizing the distinction for derivatives transactions. Case-Laws Income Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195496