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Income Tax - Highlights / Catch Notes

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TDS u/s 194H - assessee paid commission at 23% of its income as ...


No TDS Liability for Assessee on 23% Commission Payment Due to Lack of Agent-Principal Relationship u/s 194H.

May 9, 2017

Case Laws     Income Tax     AT

TDS u/s 194H - assessee paid commission at 23% of its income as per the agreement between assessee and other clubs - relationship of ‘agent’ and ‘principal’ could not be proved - No TDS liability - AT

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