https://www.taxtmi.com/caselaws?id=403741 The High Court dismissed the appeal, ruling against the Revenue and in favor of the Assessee. It upheld that no TDS was required on commission payments to advertising agents, in line with CBDT Circular No.5/2016 and Allahabad HC precedent. The Court also affirmed the principal-to-principal relationship in commission payments, rejecting the Revenue's arguments based on conflicting ITAT decisions. en-us Thu, 14 Jan 2021 00:00:00 +0530 Sat, 06 Feb 2021 11:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403741 The High Court dismissed the appeal, ruling against the Revenue and in favor of the Assessee. It upheld that no TDS was required on commission payments to advertising agents, in line with CBDT Circular No.5/2016 and Allahabad HC precedent. The Court also affirmed the principal-to-principal relationship in commission payments, rejecting the Revenue's arguments based on conflicting ITAT decisions. Case-Laws Income Tax Thu, 14 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403741