S. 194H TDS applicable on payment in the nature of commission, even in the absence of relationship of a principal & agent

IN THE ITAT MUMBAI BENCH ‘K’ SKOL Breweries Ltd. Versus Assistant Commissioner of Income-tax IT APPEAL NO. 6175 (MUM.) OF 2011 [ASSESSMENT YEAR 2007-08] JANUARY 18, 2013 ORDER Vijay Pal Rao, Judicial Member This appeal by the assessee is directed against the assessment order dated 29th July 2011 passed u/s 143(3) r.w.s 144C(13) in pursuant to the directions of the DRP u/s 144C(5) of the I T Act for the Assessment Year 2007-08. 2. The assessee has raised the following concise grounds in this appeal. 1. That the order of the assessment dated July 29, 2011 framed on t...