https://www.taxtmi.com/caselaws?id=352399 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) based on the nature of the transactions between the appellant and the advertising agencies, which were found to be on a principal to principal basis, not requiring tax deduction under section 194H. The Tribunal relied on previous decisions and found no need for interference, as the issue had been decided in favor of the assessee for previous assessment years. en-us Mon, 11 Dec 2017 00:00:00 +0530 Thu, 14 Dec 2017 09:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352399 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) based on the nature of the transactions between the appellant and the advertising agencies, which were found to be on a principal to principal basis, not requiring tax deduction under section 194H. The Tribunal relied on previous decisions and found no need for interference, as the issue had been decided in favor of the assessee for previous assessment years. Case-Laws Income Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352399