https://www.taxtmi.com/caselaws?id=763751 ITAT Jaipur held that TDS under section 194H was not applicable on fees paid to e-commerce platforms. The tribunal ruled that the relationship between the assessee and e-commerce platform was principal-to-principal, not agent-principal. The platform fee deducted for e-commerce services did not constitute commission or brokerage requiring TDS deduction. The platform was not involved in actual buying/selling of goods but merely provided technological services. Since the platform paid taxes on its income and there was no revenue loss, the disallowance under section 40(a)(ia) was deleted. en-us Mon, 16 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 09:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763751 ITAT Jaipur held that TDS under section 194H was not applicable on fees paid to e-commerce platforms. The tribunal ruled that the relationship between the assessee and e-commerce platform was principal-to-principal, not agent-principal. The platform fee deducted for e-commerce services did not constitute commission or brokerage requiring TDS deduction. The platform was not involved in actual buying/selling of goods but merely provided technological services. Since the platform paid taxes on its income and there was no revenue loss, the disallowance under section 40(a)(ia) was deleted. Case-Laws Income Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763751