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1. 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...

2. Classification of services - rate of GST - body building activity on the chasis provided by the principal - it is a supply of body of the vehicle and the activity of...

3. TDS u/s 195 - withhold tax on the payments made to the MRI company - assessee contended that it is acting as a collection agent on its behalf - Neither the assessee nor...

4. TDS on commission paid to Sub Contractors/ Sub Distributors from sale of Recharge of coupons and Top-ups - relationship with BSNL is different from the relationships of...

5. TDS u/s 194H - Legibility of cellular mobile telephone service providers to deduct TDS on commission payable to franchisees/ distributors. - nature of relationship...

6. RELATIONSHIP BETWEEN THE PRINCIPAL AND PROFESSIONAL – TREATMENT UNDER INCOME TAX PROVISIONS

7. TDS u/s 194H - sale of SIM cards - when the right to service can be sold then the relationship between the assessee and the distributor would be that of principal and...

8. TDS u/s 194J - sale of drugs - Principle to principle relationship - whatever be the margin made available to the stockist, so long as the assessee is not making any...

9. PE in India or not - Reseller Agreement does not create a principal-agent relationship between the Applicant and the Reseller - their relationship is on a...

10. TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of...

11. TDS u/s 194H - advertisement agencies - what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations - HC

12. A notice u/s 2(35) is must to punish principal officer for no TDS

13. 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...

14. TDS u/s 194H - assessee has not deducted TDS on payment of credit card service charges - There is no such relation between the bank and the shop keeper, which...

15. Demand - Activity of collection of order from various stockist, distribution of said goods and collecting them from said stockist would fall under "Business Auxiliary...