https://www.taxtmi.com/caselaws?id=414062 The High Court upheld the ITAT's decision, ruling that the respondent was not liable to deduct TDS under Section 194H of the IT Act. The court found that the relationship with the collection centers was Principal to Principal, where no payments were made by the respondent to trigger the TDS requirement. The court dismissed both appeals, stating they lacked merit and declined to award costs. en-us Thu, 21 Oct 2021 00:00:00 +0530 Wed, 27 Oct 2021 09:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414062 The High Court upheld the ITAT's decision, ruling that the respondent was not liable to deduct TDS under Section 194H of the IT Act. The court found that the relationship with the collection centers was Principal to Principal, where no payments were made by the respondent to trigger the TDS requirement. The court dismissed both appeals, stating they lacked merit and declined to award costs. Case-Laws Income Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414062