https://www.taxtmi.com/caselaws?id=298369 The Tribunal determined that the relationship between the assessee and the collection centres was principal to principal, not principal to agent. Consequently, Section 194H did not apply to the discounts given by the assessee. The Tribunal dismissed the Revenue's appeals, upholding that the assessee was not liable for non-deduction/short deduction of TDS under Section 201(1) and interest under Section 201(1A). The decision was supported by a thorough analysis of the facts and legal precedents. en-us Fri, 30 Sep 2016 00:00:00 +0530 Fri, 29 Oct 2021 04:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298369 The Tribunal determined that the relationship between the assessee and the collection centres was principal to principal, not principal to agent. Consequently, Section 194H did not apply to the discounts given by the assessee. The Tribunal dismissed the Revenue's appeals, upholding that the assessee was not liable for non-deduction/short deduction of TDS under Section 201(1) and interest under Section 201(1A). The decision was supported by a thorough analysis of the facts and legal precedents. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298369