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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Payment to consignment agents - Non deduction of TDS - ...


TDS Not Required on Reimbursements to Consignment Agents; Differentiated from Commission Payments Under Tax Law.

August 13, 2013

Case Laws     Income Tax     AT

Payment to consignment agents - Non deduction of TDS - Commission versus reimbursement of expenses - Since this condition is not satisfied in the case under consideration therefore it is a case of reimbursement of the expenses incurred by the concerned party on behalf of the assessee - AT

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