M/S.PARCO DIAGNOSTICS & REASEARCH CENTRE P. LTD,CALICUT vs. THE DCIT(TDS), CALICUT

In the result, the appeals filed by the assessee are dismissed

Bench: George George K.

TDS on commission or brokerage in the form of Section 194H in the Income Tax Act, 1961 was brought in by the Parliament. After introduction of this section, “any person, who pay on or after 1st June, 2001, to a resident, any income by way of commission (not being insurance commission referred to in section 194D

M/S.PARCO DIAGNOSTICS & REASEARCH CENTRE P. LTD,CALICUT vs. THE DCIT(TDS), CALICUT

In the result, the appeals filed by the assessee are dismissed