https://www.taxtmi.com/caselaws?id=306000 The Tribunal dismissed the Revenue's appeal against the deletion of an addition of Rs. 51,01,510/- for non-deduction of TDS on commission paid to partners for assessment year 2008-09. It held that payments to partners were allowable deductions for the firm and were chargeable as profits for partners, not subject to TDS. The Tribunal emphasized that a firm is not a legal person, so there cannot be a contract of service with partners. Consistency with previous rulings for assessment years 2006-07 and 2007-08 supported the decision to uphold the deletion of the addition. en-us Tue, 27 Dec 2011 00:00:00 +0530 Tue, 18 Apr 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306000 The Tribunal dismissed the Revenue's appeal against the deletion of an addition of Rs. 51,01,510/- for non-deduction of TDS on commission paid to partners for assessment year 2008-09. It held that payments to partners were allowable deductions for the firm and were chargeable as profits for partners, not subject to TDS. The Tribunal emphasized that a firm is not a legal person, so there cannot be a contract of service with partners. Consistency with previous rulings for assessment years 2006-07 and 2007-08 supported the decision to uphold the deletion of the addition. Case-Laws Income Tax Tue, 27 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306000