https://www.taxtmi.com/caselaws?id=798225 Convenience fee retention by an online ticket-booking platform does not attract tax deduction at source as commission or brokerage unless the platform receives consideration while acting on behalf of the theatre operator. Independent provision of booking, payment-processing and customer-facing services, ownership of customer data, assumption of operational and consumer-claim risks, and entitlement of the theatre operator only to ticket price plus a fixed per-ticket amount indicated no agency relationship. A cap on convenience charges and commercial coordination did not establish representative authority. Without an underlying commission obligation and agency relationship, retention could not constitute constructive payment. Consequently, no tax-deduction obligation or related interest liability arose. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798225 Convenience fee retention by an online ticket-booking platform does not attract tax deduction at source as commission or brokerage unless the platform receives consideration while acting on behalf of the theatre operator. Independent provision of booking, payment-processing and customer-facing services, ownership of customer data, assumption of operational and consumer-claim risks, and entitlement of the theatre operator only to ticket price plus a fixed per-ticket amount indicated no agency relationship. A cap on convenience charges and commercial coordination did not establish representative authority. Without an underlying commission obligation and agency relationship, retention could not constitute constructive payment. Consequently, no tax-deduction obligation or related interest liability arose. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798225