Payments to Distributors Not Commission, No TDS Deduction Required, ITAT Delhi Rules Against Tax Demand. https://www.taxtmi.com/highlights?id=77666 The ITAT Delhi ruled on TDS u/s 194H and 194J regarding income/profit component in payments to distributors/franchisees. The payment cannot be treated as commission or brokerage. Citing Bharti Cellular Ltd. case, it held no legal obligation for TDS on such payments. Section 194-H deemed inapplicable, leading to setting aside of the demand u/s 201(1)/201(1A). Appellant's appeal allowed based on established legal principles. en-us Wed, 22 May 2024 06:56:47 +0530 Wed, 22 May 2024 06:56:47 +0530 TaxTMI RSS Generator Payments to Distributors Not Commission, No TDS Deduction Required, ITAT Delhi Rules Against Tax Demand. https://www.taxtmi.com/highlights?id=77666 The ITAT Delhi ruled on TDS u/s 194H and 194J regarding income/profit component in payments to distributors/franchisees. The payment cannot be treated as commission or brokerage. Citing Bharti Cellular Ltd. case, it held no legal obligation for TDS on such payments. Section 194-H deemed inapplicable, leading to setting aside of the demand u/s 201(1)/201(1A). Appellant's appeal allowed based on established legal principles. Highlights Income Tax Wed, 22 May 2024 06:56:47 +0530 https://www.taxtmi.com/highlights?id=77666