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![No TDS liability in the Absence of Principal-Agent Relationship between Bank and Contractor during issue of Bank Guarantee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Reimbursement-TDS-Taxscan.jpg "No TDS liability in the Absence of Principal-Agent Relationship between Bank and Contractor during issue of Bank Guarantee: ITAT [Read Order]")
No TDS liability in the Absence of Principal-Agent Relationship between Bank and Contractor during issue of Bank Guarantee: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) held that when there is no principal-agent relationship between the bank issuing bank guarantee and the...