The Gauhati Bench of the Income Tax Appellate Tribunal (ITAT) has held that the TDS is not applicable to salary or commission paid to partners.The two-member bench of Sanjay Garg (Judicial Member) and Manish Board (Accountant Member) observed that salary, bonus, remuneration, or commission are collectively referred to as "remuneration," and the remuneration paid during the year is within...