No obligation to deduct section 194H TDS if commission not debited to Profit & Loss Account

Ketan Sahebrao Purkar Vs ITO (ITAT Pune)

The issue involved in the present appeal is whether on the facts and circumstances of the case, the appellant is liable to deduct tax at source u/s 194H in respect of expenditure claimed to have been debited to Profit & Loss Account under head “commission”. Without delving into the issue whether relationship between the appellant and the recipient of the commission is in the nature of principal to principal, the material facts to be noted is that the appellant had received sal

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