https://www.taxtmi.com/caselaws?id=60779 The Tribunal held that the payments labeled as 'commission' were trade discounts, not subject to tax deduction at source. It found the demand raised under section 154 unjustified, allowing the appeal and canceling the order. The Tribunal emphasized the commercial nature of the transactions and the relationship between the parties as seller and buyer, not principal and agent. The issue of tax deduction at source was deemed unnecessary. en-us Fri, 31 Jan 2003 00:00:00 +0530 Sat, 08 Jan 2011 10:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60779 The Tribunal held that the payments labeled as 'commission' were trade discounts, not subject to tax deduction at source. It found the demand raised under section 154 unjustified, allowing the appeal and canceling the order. The Tribunal emphasized the commercial nature of the transactions and the relationship between the parties as seller and buyer, not principal and agent. The issue of tax deduction at source was deemed unnecessary. Case-Laws Income Tax Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60779