https://www.taxtmi.com/caselaws?id=401151 The Tribunal partly allowed the appeals filed by the assessee and dismissed the appeals filed by the Revenue. It emphasized the requirement of a principal-agent relationship for the application of Section 194H and provided specific directions for segregating and treating different types of expenses. The Tribunal also deemed certain demands as infructuous due to the decision on the merits of the case. en-us Thu, 26 Nov 2020 00:00:00 +0530 Sat, 30 Jan 2021 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401151 The Tribunal partly allowed the appeals filed by the assessee and dismissed the appeals filed by the Revenue. It emphasized the requirement of a principal-agent relationship for the application of Section 194H and provided specific directions for segregating and treating different types of expenses. The Tribunal also deemed certain demands as infructuous due to the decision on the merits of the case. Case-Laws Income Tax Thu, 26 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401151