Applicability of TDS u/s. 194H on commission paid to PCO owners by BSNL/MTNL

Whether TDS u/s 194H shall be deducted by BSNL/MTNL on payment of commission paid to Subscribers Trunk Dialing (STD) / Public Call Office (PCO)?

It is well settled in law that a tax withholding liability is a vicarious liability, as a part of tax collection mechanism, in the sense that when there is no primary liability of the taxpayer, proxy liability of the tax deductor also does not survive. In a situation like the one, we are in seisin of, in which the CBDT itself accepts that there is hardly any primary t

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