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Court Rules Advertorial Retained Amounts Not Commission, No TDS Liability for Media Companies u/s 194H.

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Full Text of the Document

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....TDS u/s 194H - amount retained by the agencies engaged in providing advertorials in the nature of commission or not - relationship between the media company and the advertising agency is that of a principal to principal and therefore, not liable for TDS u/s 194H. - HC....

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