https://www.taxtmi.com/caselaws?id=465493 Distributors were found to act on a principal-to-principal basis because title in the goods passed to them with the attendant risks and rewards, and the occasional acceptance of expired goods with refund did not change the essential nature of the arrangement. The transactions were treated as sales of goods rather than an agency relationship, so the assessee was not liable to deduct tax at source under section 194H. en-us Mon, 15 Apr 2019 00:00:00 +0530 Sat, 27 Dec 2025 18:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465493 Distributors were found to act on a principal-to-principal basis because title in the goods passed to them with the attendant risks and rewards, and the occasional acceptance of expired goods with refund did not change the essential nature of the arrangement. The transactions were treated as sales of goods rather than an agency relationship, so the assessee was not liable to deduct tax at source under section 194H. Case-Laws Income Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465493