https://www.taxtmi.com/caselaws?id=441477 The HC dismissed the appeals, ruling in favor of the assessee. It concluded that payments to distributors did not constitute commission under section 194H of the Income Tax Act, 1961, as the relationship was Principal to Principal, not Principal to Agent. Consequently, the assessee was not liable for tax deduction on these payments. en-us Mon, 26 Jun 2023 00:00:00 +0530 Mon, 10 Jun 2024 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441477 The HC dismissed the appeals, ruling in favor of the assessee. It concluded that payments to distributors did not constitute commission under section 194H of the Income Tax Act, 1961, as the relationship was Principal to Principal, not Principal to Agent. Consequently, the assessee was not liable for tax deduction on these payments. Case-Laws Income Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441477