https://www.taxtmi.com/highlights?id=59384 TDS u/s 194H - commission payment - rendering medical services - to fall within the explanation to Section 194H, the commission payment must have been received by a person who is acting on behalf of the assessee. As rightly observed by the Tribunal, the doctors were not bound to prescribe the medicines as suggested by the assessee. As such there was no legal compulsion on the part of the doctors to prescribe a particular medicine suggested by the assessee, and therefore, the doctors could not be said to have acted as the agent of the assessee. - Provisions of Section 194H are not applicable - HC en-us Wed, 25 Aug 2021 14:32:14 +0530 Wed, 25 Aug 2021 14:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59384 TDS u/s 194H - commission payment - rendering medical services - to fall within the explanation to Section 194H, the commission payment must have been received by a person who is acting on behalf of the assessee. As rightly observed by the Tribunal, the doctors were not bound to prescribe the medicines as suggested by the assessee. As such there was no legal compulsion on the part of the doctors to prescribe a particular medicine suggested by the assessee, and therefore, the doctors could not be said to have acted as the agent of the assessee. - Provisions of Section 194H are not applicable - HC Highlights Income Tax Wed, 25 Aug 2021 14:32:14 +0530 https://www.taxtmi.com/highlights?id=59384