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 go

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