Court Upholds No TDS Requirement on Travel Agent Commission u/s 40a(ia) of Income Tax Act.

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....TDS on commission/fee paid to Consortium Members - travel agents - Since the assessee only distributed the income in terms of the agreement and this did not amount to incurring of an expenditure no infirmity in the findings of the CIT(A) in deleting the disallowance u/s 40a(ia). - AT....