THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. USHA MURUGAN

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

transferred represents commission etc., therefore, TDS should have been deducted and Section 194G is attracted in all fours. Alternatively, in the admitted fact situation of the subject assessment Section 194H is attracted. 7. Advocate Anil Sivaraman invites our attention to the explanation given by the assessee to the notice under Section 143(2) of the Act and contends that from