Reimbursement of sum incurred by agents would not be subject to TDS under sec. 194H

IT: Providing services in respect of sale of product of assessee is essentially requirement of nature of transaction of commission; where consignee agents were making sale on behalf of assessee - company and in addition to commission on which tax was deducted at source, they were also paid expenditure incurred by them on basis of fixed cost rate as per agreement executed between them, TDS under section 194H was not required to be made as consignee agents did not give any service in respect of pa