https://www.taxtmi.com/highlights?id=67460 TDS u/s 194D - ceading commission - soliciting or procuring insurance business - As per the facts of the present case, the cedant commission paid by the assessee to the insurance company is actually the share of assessee in the nature of manpower cost, third party administration cost, administration cost, etc. which are actually reimbursement of expenses in relation to the gross premium - no TDS is required to be deducted. - AT en-us Tue, 03 Jan 2023 08:22:33 +0530 Tue, 03 Jan 2023 08:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67460 TDS u/s 194D - ceading commission - soliciting or procuring insurance business - As per the facts of the present case, the cedant commission paid by the assessee to the insurance company is actually the share of assessee in the nature of manpower cost, third party administration cost, administration cost, etc. which are actually reimbursement of expenses in relation to the gross premium - no TDS is required to be deducted. - AT Highlights Income Tax Tue, 03 Jan 2023 08:22:33 +0530 https://www.taxtmi.com/highlights?id=67460