S. 194H : Deduction at source-Commission or brokerage-Airline-Supplementary Commission-No distinction between direct and indirect payments-Principal-Agent relationship to be seen from terms of contract between parties-Liable to deduct tax at source-If recipient includes amount in its income and pays taxes-Assessee cannot be held in default-Interest leviable for period between date of default in deduction and date on which recipient paid tax–Different views High Courts-Reasonable cause-Levy of penalty was quashed. [201(1), 201(1A), 271C, 273B ; Contract Act, 1872, ss. 182, 215, 216]