In the result, both the appeals filed by the assessee and the revenue
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
TDS) and interest thereon in respect of payment made by the assessee on account of commission paid to his guide charges which is covered u/s 194H of the Income Tax Act, 1961. I.T.A. Nos. 751 & 753/Asr/2014 Trans Asian Industries Exposition P. Ltd. v. AO/ITO 11.1 The AO has stated that the appellant has not deducted tax on payment