Taxpayer-Stockist Relationship Not Subject to TDS: Principal-to-Principal, Not Commission, u/s 194H.

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....TDS u/s 194H - Arrangements between the assessee and the stockiest for sale of goods is in the nature of principal to principal basis, but not in the nature of principal to agent and accordingly, amount paid by the assesee to stockists is not in the nature of commission, which is liable for TDS u/s 194H.....