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

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