Held the Commission on sales promotion and cash incentives paid by the assessee to the retailers in the course of its business of promoting IML brands produced by two distilleries on behalf of its principals did not fall in the category of “commission” requiring deduction of TDS under S. 194H, there being no principal and agent relationship between the assessee and the retailers and therefore, the said payments could not be disallowed under S. 40(a)(ia) for non-deduction of tax; since the assessee filed various evidences including confirmation from the parties to prove the genuineness of said expenditure, same cannot be treated as non-genuine merely because the notices issued under S. 133(6) were returned unserved by the postal authorities. (AY. 2008-09)