https://www.taxtmi.com/caselaws?id=779011 Payments to persons who merely identify and refer prospective insurance customers, without appointment as insurance agents or a principal-agent relationship with the insurer, do not constitute insurance commission for section 194D purposes. Tax deduction requirements under that provision therefore do not apply, and disallowance for alleged TDS default under section 40(a)(ia) is not attracted on those facts. Referral commission supported by confirmations, bills, vouchers, payment details, and responses to statutory notices cannot be disallowed on an ad hoc percentage without a demonstrated rational basis. The referral-commission and TDS-related additions were consequently deleted. en-us Tue, 23 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779011 Payments to persons who merely identify and refer prospective insurance customers, without appointment as insurance agents or a principal-agent relationship with the insurer, do not constitute insurance commission for section 194D purposes. Tax deduction requirements under that provision therefore do not apply, and disallowance for alleged TDS default under section 40(a)(ia) is not attracted on those facts. Referral commission supported by confirmations, bills, vouchers, payment details, and responses to statutory notices cannot be disallowed on an ad hoc percentage without a demonstrated rational basis. The referral-commission and TDS-related additions were consequently deleted. Case-Laws Income Tax Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779011