https://www.taxtmi.com/caselaws?id=423276 The Tribunal held that Section 194H of the Income Tax Act did not apply to the assessee's payments for services related to buying or selling goods as the doctors were not legally bound to prescribe specific medicines suggested by the assessee, thus negating the existence of an agency relationship. Consequently, the appeals were dismissed as no substantial question of law was found, aligning with a similar High Court decision in favor of the assessee. en-us Mon, 23 May 2022 00:00:00 +0530 Fri, 03 Jun 2022 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423276 The Tribunal held that Section 194H of the Income Tax Act did not apply to the assessee's payments for services related to buying or selling goods as the doctors were not legally bound to prescribe specific medicines suggested by the assessee, thus negating the existence of an agency relationship. Consequently, the appeals were dismissed as no substantial question of law was found, aligning with a similar High Court decision in favor of the assessee. Case-Laws Income Tax Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423276