TDS u/s 194C - commission to the newspaper vendors and to ...

High Court rules no TDS required u/s 194C for advertising agency payments due to principal-to-principal transactions.

February 6, 2021

Case Laws     Income Tax     HC

TDS u/s 194C - commission to the newspaper vendors and to advertisement agent - the dealings between the Assessee and the advertising agencies were on a principal-to- principal basis and, therefore, there was no element of commission involved. Since there was no element of commission involved or paid by the Assessee to such agencies there was no question of any deduction of tax at source on such amounts. - HC

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