Income Tax - TDS u/s 194H - commission- trade discount allowed by the...

Income Tax

TDS u/s 194H - commission- trade discount allowed by the assessee to INS accredited Advertising Agent - Tribunal correctly held that it is clear that there is no principal and agent relationship between the newspaper and the advertising agency. Thus, both on facts as well as in law, the respondent/assessee has to succeed and the revenue has to fail. - HC

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