2024 (1) TMI 1312

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..... ncipal to Principal', but only a Principal-Agent relationship HELD THAT:- An identical issue has already been taken up by a Division Bench of this Court [ 2013 (10) TMI 934 - ANDHRA PRADESH HIGH COURT] in respect of the same assessee and the dispute in the present appeal also is the same held that the provision of Section 194H is applicable in respect of amounts paid to the agents in connectio .....

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..... 013 which stood decided on 17.07.2013 in respect of the same assessee and the dispute in the present appeal also is the same. 3. Given the fact that identical issue already stands decided, we are of the considered opinion that the instant I.T.T.A also is squarely covered and decided in the light of the decision of the Division Bench of this Court in I.T.T.A.No.201 of 2013. 4. Accordingly, the pres .....

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