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2018 (11) TMI 876 - HC - Income TaxTDS u/s 194H - commission payment to various distributors - relation between assessee and distributor is that of principal to agent - Held that:- As decided in M/S IDEA CELLULAR LTD. (FORMERLY KNOWN AS IDEA TELECOMMUNICATION LTD. [2018 (5) TMI 1394 - RAJASTHAN HIGH COURT] 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
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