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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

TDS u/s 194H - non deduction of tds on commission payment - the ...

Case Laws     Income Tax

March 8, 2019

TDS u/s 194H - non deduction of tds on commission payment - the payment made by the assessee to M/s.TQ Services is, in no way, commission payment, but, is, in fact, a sharing of profit and consequently, the provisions of Section 194H of the Act did not apply.

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