https://www.taxtmi.com/highlights?id=56617 TDS u/s 194C - commission to the newspaper vendors and to advertisement agent - the dealings between the Assessee and the advertising agencies were on a principal-to- principal basis and, therefore, there was no element of commission involved. Since there was no element of commission involved or paid by the Assessee to such agencies there was no question of any deduction of tax at source on such amounts. - HC en-us Sat, 06 Feb 2021 11:35:46 +0530 Sat, 06 Feb 2021 11:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56617 TDS u/s 194C - commission to the newspaper vendors and to advertisement agent - the dealings between the Assessee and the advertising agencies were on a principal-to- principal basis and, therefore, there was no element of commission involved. Since there was no element of commission involved or paid by the Assessee to such agencies there was no question of any deduction of tax at source on such amounts. - HC Highlights Income Tax Sat, 06 Feb 2021 11:35:46 +0530 https://www.taxtmi.com/highlights?id=56617