https://www.taxtmi.com/caselaws?id=360830 The High Court ruled in favor of the appellant, finding that the Tribunal erred in its decision regarding TDS deduction under Section 194H of the IT Act. The Court held that the distributor was not an agent as per Section 182 of the Contract Act, and thus, Section 194H was wrongly invoked. Additionally, the Court determined that no TDS deduction was required as no actual payment was made to the distributors. Consequently, the Court also concluded that penalties under Section 271 could not be imposed. The appeal was dismissed as no substantial question of law arose. en-us Thu, 12 Apr 2018 00:00:00 +0530 Thu, 24 May 2018 05:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360830 The High Court ruled in favor of the appellant, finding that the Tribunal erred in its decision regarding TDS deduction under Section 194H of the IT Act. The Court held that the distributor was not an agent as per Section 182 of the Contract Act, and thus, Section 194H was wrongly invoked. Additionally, the Court determined that no TDS deduction was required as no actual payment was made to the distributors. Consequently, the Court also concluded that penalties under Section 271 could not be imposed. The appeal was dismissed as no substantial question of law arose. Case-Laws Income Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360830