https://www.taxtmi.com/caselaws?id=796007 Salary payments exceeding the basic exemption threshold required tax deduction at source under the applicable salary-TDS regime. Payments to five persons, though claimed as commission, were recorded as salary, and the first year of business did not remove the withholding obligation. The resulting disallowance for failure to deduct tax at source was therefore valid against the assessee. en-us Mon, 27 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796007 Salary payments exceeding the basic exemption threshold required tax deduction at source under the applicable salary-TDS regime. Payments to five persons, though claimed as commission, were recorded as salary, and the first year of business did not remove the withholding obligation. The resulting disallowance for failure to deduct tax at source was therefore valid against the assessee. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796007