https://www.taxtmi.com/caselaws?id=358090 The Supreme Court affirmed the High Court's decision that payments made by the appellant to advertising agencies constituted commissions under Section 194H of the Income Tax Act, necessitating tax deduction at the source. The Court determined the relationship between the parties as principal-agent, dismissing the appellant's argument of principal-to-principal association. Non-compliance led to the application of Section 201, requiring the appellant to pay the deducted tax amount along with interest. The decision highlighted the statutory duty to adhere to tax deduction obligations under the Income Tax Act. en-us Tue, 03 Apr 2018 00:00:00 +0530 Wed, 16 Nov 2022 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358090 The Supreme Court affirmed the High Court's decision that payments made by the appellant to advertising agencies constituted commissions under Section 194H of the Income Tax Act, necessitating tax deduction at the source. The Court determined the relationship between the parties as principal-agent, dismissing the appellant's argument of principal-to-principal association. Non-compliance led to the application of Section 201, requiring the appellant to pay the deducted tax amount along with interest. The decision highlighted the statutory duty to adhere to tax deduction obligations under the Income Tax Act. Case-Laws Income Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358090