Tribunal held that the payment received by agent on principal to principal, and also Expenses on doctors and stockists, dealers and field staff-Not liable to deduct tax at source. (AY.2011-12 to 2013-14)
Intas Pharmaceuticals Ltd. v. ACIT (TDS) (2021) 186 ITD 642 / 85 ITR 60 / 211 TTJ 64 (Ahd.)(Trib.)
S. 194H : Deduction at source-Commission or brokerage-Payment received by agent-Principal to principal-Expenses on doctors and stockists, dealers and field staff-Not liable to deduct tax at source.