https://www.taxtmi.com/caselaws?id=369461 The disallowance of commission under section 40(a)(ia) of the IT Act was challenged by the appellant, a wholesale dealer, before the Tribunal. The Tribunal ruled in favor of the appellant, noting that as an intermediary, the appellant was not liable to deduct TDS on commission paid to retailers by the service provider. The Tribunal emphasized the limited role of the appellant in transactions, leading to the deletion of the disallowance. Consequently, the appeal was partly allowed, overturning the decision of the Assessing Officer and the CIT (A). en-us Wed, 24 Oct 2018 00:00:00 +0530 Sat, 27 Oct 2018 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369461 The disallowance of commission under section 40(a)(ia) of the IT Act was challenged by the appellant, a wholesale dealer, before the Tribunal. The Tribunal ruled in favor of the appellant, noting that as an intermediary, the appellant was not liable to deduct TDS on commission paid to retailers by the service provider. The Tribunal emphasized the limited role of the appellant in transactions, leading to the deletion of the disallowance. Consequently, the appeal was partly allowed, overturning the decision of the Assessing Officer and the CIT (A). Case-Laws Income Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369461