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"Commission" Or "Brokerage"

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Full Text of the Document

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....rvices in the course of buying or selling of goods or; * in relation to any transaction relating to any asset, valuable article or thing, not being securities; In Bharti Cellular Ltd. (Now Bharti Airtel Ltd.) Vs Assit.- CIT- [2024 (3) TMI 41 - SUPREME COURT] ".........assessees would not be under a legal obligation to deduct tax at source on the income/profit component in the paymen....

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....rs, brokers and others for effecting sales or carrying out business transactions. It is generally calculated, as a certain percentage on the amount of the transaction or on the profit to the principals."   In Blacks Law Dictionary, sixth edition, the word "commission" has been defined as under :   "The recompense, compensation or reward of an agent, salesman executor, truste....

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