No TDS u/s 194H as amount retained by e-commerce platforms were service fees and not commissions

Nikhil Sharma Vs ITO (ITAT Jaipur)

Conclusion: Assessee was not liable to deduct TDS under section 194H as relationship between e-commerce platform and  assessee was not of an agency but that of two independent parties on principal to principal basis. Moreso, e-commerce platform was not involved in buying or selling goods, and the amount retained was a fee for e-commerce services, not commission or brokerage.

Held: Assessee was prop. of M/s. Ratnavali Jewels, engaged in the trading of selling products on e-commerce platforms like Amazon, Fl

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