https://www.taxtmi.com/caselaws?id=376512 Liability to deduct tax at source on marketing fees or commission under the second proviso to section 194H depends on the relevant tax-audit condition under section 44AB. For assessment year 2016-17, the assessee's liability could not be confirmed because the factual position regarding audit status in the immediately preceding year had not been verified, so the matter was remanded for factual determination. For assessment year 2017-18, the Tribunal accepted that the assessee was not liable to deduct tax at source on the payment and deleted the penalty under section 271C. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 11 Mar 2019 06:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376512 Liability to deduct tax at source on marketing fees or commission under the second proviso to section 194H depends on the relevant tax-audit condition under section 44AB. For assessment year 2016-17, the assessee's liability could not be confirmed because the factual position regarding audit status in the immediately preceding year had not been verified, so the matter was remanded for factual determination. For assessment year 2017-18, the Tribunal accepted that the assessee was not liable to deduct tax at source on the payment and deleted the penalty under section 271C. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376512