https://www.taxtmi.com/caselaws?id=759816 ITAT Pune allowed the assessee's appeal against NFAC's recharacterization of salary payments to Managing Director as commission under Section 194A instead of Section 192. The tribunal held that Section 200A is a complete code for TDS return processing and cannot change the head of TDS applicability. Since TDS was already deducted under Section 192 at the time of payment, the subsequent demand raised by changing the nature from salary to commission was erroneous in law and facts. The demand was reversed. en-us Wed, 08 May 2024 00:00:00 +0530 Tue, 08 Oct 2024 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759816 ITAT Pune allowed the assessee's appeal against NFAC's recharacterization of salary payments to Managing Director as commission under Section 194A instead of Section 192. The tribunal held that Section 200A is a complete code for TDS return processing and cannot change the head of TDS applicability. Since TDS was already deducted under Section 192 at the time of payment, the subsequent demand raised by changing the nature from salary to commission was erroneous in law and facts. The demand was reversed. Case-Laws Income Tax Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759816