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2015 (12) TMI 383 - AT - Income TaxTDS u/s 194H - disallowance under section 40 (a)(ia) - commission paid by the assessee to its agent in relation to any transaction relating to securities for procuring business for it - Held that:- The impugned issue is squarely covered by various orders of the Tribunal in favour of the assessee. This Bench of the Tribunal has also taken a view in the case of ACIT vs. M/s Tandon & Mahendra (2014 (4) TMI 811 - ITAT LUCKNOW) that TDS is not required to be deducted on such payment of commission in relation to securities under section 194H of the Act. - Decided in favour of assessee
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