2014 (1) TMI 1708

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..... spelt out in the bill itself including the commission to the agent - the relation between the assessee and the agent is principal and agent - so far as the obligation to deduct tax at source from the payment of transport charges and other charges is concerned, the same was complied with by the agent, who had made payment on its behalf - Thus deleting the disallowance confirmed – Decided against R .....

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..... <![endif]--><!--[if gte mso 10]> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-a .....

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