https://www.taxtmi.com/caselaws?id=373178 The Tribunal allowed the appeal, directing the deletion of the disallowance under Section 40(a)(ia) of the Income Tax Act, 1961. It held that the appellant was not liable to deduct TDS on commission shared with retailers as TDS was already deducted by the principal. The Tribunal criticized the ex parte dismissal of the appeal by the ld. CIT(A) and ruled in favor of the appellant based on consistent decisions in earlier assessment years. en-us Thu, 20 Dec 2018 00:00:00 +0530 Mon, 07 Jan 2019 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373178 The Tribunal allowed the appeal, directing the deletion of the disallowance under Section 40(a)(ia) of the Income Tax Act, 1961. It held that the appellant was not liable to deduct TDS on commission shared with retailers as TDS was already deducted by the principal. The Tribunal criticized the ex parte dismissal of the appeal by the ld. CIT(A) and ruled in favor of the appellant based on consistent decisions in earlier assessment years. Case-Laws Income Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373178