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source. 23. The A.O. observed that the distributors are acting akin to the position of a franchisee and need constant supervision of the assessee ... assessee is liable to deduct tax u/s 194H of the Act. 24. Apart from distinguishing the case law relied upon by the assessee

signed by the recipients of the payments. It is true that the KVAT Rules 3(2) (m) are applicable only to cases where books ... same are duly audited u/s 44AB of Income Tax Act, 1961. During the course of appellate proceedings, the AIR of the appellant submitted