TDS u/s 194H - The payment of commission though mentioned in ...
Commission Payment Discharges Obligation Post-Income Receipt, Not by Overriding Title, Per Franchisee Receipt.
August 23, 2012
Case Laws Income Tax AT
TDS u/s 194H - The payment of commission though mentioned in receipt issued by the franchisee/commission agent does not amount to discharge an obligation by an overriding title rather the said payment amounts to discharge an obligation after such income reaches to the assessee. - AT
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