https://www.taxtmi.com/highlights?id=68904 TDS u/s 194H - commission- trade discount allowed by the assessee to INS accredited Advertising Agent - Tribunal correctly held that it is clear that there is no principal and agent relationship between the newspaper and the advertising agency. Thus, both on facts as well as in law, the respondent/assessee has to succeed and the revenue has to fail. - HC en-us Fri, 24 Mar 2023 13:49:05 +0530 Fri, 24 Mar 2023 13:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68904 TDS u/s 194H - commission- trade discount allowed by the assessee to INS accredited Advertising Agent - Tribunal correctly held that it is clear that there is no principal and agent relationship between the newspaper and the advertising agency. Thus, both on facts as well as in law, the respondent/assessee has to succeed and the revenue has to fail. - HC Highlights Income Tax Fri, 24 Mar 2023 13:49:05 +0530 https://www.taxtmi.com/highlights?id=68904