Commission Paid to Pigmy Collectors to be treated as Salary, Liable for TDS u/s 192: ITAT directs Re-adjudication [Read Order]

Commission Paid to Pigmy Collectors - Commission Paid - Commission - Pigmy Collectors - Salary - TDS - ITAT directs Re-adjudication - ITAT - Re-adjudication - taxscan

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench has held that the commission paid to pigmy collectors shall be treated as salary and the same shall be liable for Tax Deducted at Source (TDS) under Section 192 of the Income Tax Act, 1961. The assesse, M/s. Shri Basaveswar Credit Co-op Society Ltd registered under Karnataka…

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