Rebate on Lottery Tickets is Not ‘Commission’; No TDS Liability Under Section 194G: Madras High Court

The Madras High Court has held that the difference between the face value of lottery tickets and the discounted price at which they are sold to distributors does not constitute “commission.” Consequently, the Court ruled that such transactions do not attract the liability to deduct tax at source (TDS) under Section 194G of the Income

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