Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1394 - RAJASTHAN HIGH COURTLiability to deduct TDS u/s 194H - relation between assessee and distributor - reliance upon Management Information System - Held that:- the relationship is not of agent - it is principal to principal basis - the payment is received by the company and the amount of commission is never paid to the agent or the distributor - no TDS is required to be deducted - decided in favor of assessee Management Information System is not a part of the books of accounts and could not be relied upon - Statutory Audit Report is final conclusion over the authorities - decided in favour of the assessee
|