https://www.taxtmi.com/caselaws?id=785571 Supplementary commission paid to travel agents was treated as falling within section 194-H because the arrangement disclosed a principal-agent relationship under section 182 of the Contract Act, so the deductor's liability to deduct tax at source was maintained. However, where the agents had already paid income tax on the commission, further recovery of the TDS shortfall from the airlines was not warranted; only interest under section 201(1-A) could be levied. The assessing officer was therefore directed to confine the demand to interest and not reopen whether the agents had paid tax after the long lapse of time. en-us Thu, 22 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785571 Supplementary commission paid to travel agents was treated as falling within section 194-H because the arrangement disclosed a principal-agent relationship under section 182 of the Contract Act, so the deductor's liability to deduct tax at source was maintained. However, where the agents had already paid income tax on the commission, further recovery of the TDS shortfall from the airlines was not warranted; only interest under section 201(1-A) could be levied. The assessing officer was therefore directed to confine the demand to interest and not reopen whether the agents had paid tax after the long lapse of time. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785571