CIT v. Reliance Life Insurance Co. Ltd. (2019) 414 ITR 551/ 264 Taxman 296 (Bom.)(HC)

S. 194D : Deduction at source-Insurance commission–Tax was rightly deducted on net commission excluding service tax.

Dismissing the appeal of the revenue the Court held that tax was rightly deducted on net commission excluding service tax.