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2023 (4) TMI 533 - ITAT PUNETDS u/s 194H - disallowance of commission expenditure for non-deduction of TDS - As submitted by assessee there is neither credit to the parties’ account on account of commission expenditure nor actual payment by the appellant. Therefore, the question of deduction of TDS in terms of provisions of section 194H of the Act does not arise - HELD THAT:- The material facts to be noted is that the appellant had received sale proceeds net of the expenditure like transport, labour, adat, loading and unloading charges etc. The appellant neither paid nor credited such income to the account of the payee. In an identical facts in the case of Super Religare Laboratories Ltd [2021 (10) TMI 1114 - BOMBAY HIGH COURT] held that there is no obligation to deduct tax at source u/s 194H - Thus assessee is not under obligation to deduct TDS in such commission expenditure. Decided in favour of assessee.
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