Rajasthan High Court: No Law for Conducting Arrest through Video Calls  ||  Gauhati HC Stays Operation of Two Amendments to the Nagaland Lokayukta Act  ||  Mad. HC: “Sexual Harassment” as Seen from PoSH Act Gives Significance to the Act than the Intention  ||  Del. HC: Restriction u/s 37 of NDPS Act Cannot take Precedence Over Accused’s Right u/a 21  ||  Ker. HC: Creating Geographical Restriction for an Escort Visit Can’t be Considered Violation of FRs  ||  Bom. HC: Can Proceed with Trial if Accused Neither Appears Nor Seeks Exemption from Attendance  ||  Bom. HC: Cannot Breach Fundamental Rights of Residents Merely because they Feed Dogs  ||  Del. HC: While Calculating Compensation, Family Pension Paid to Deceased’s Family Cannot be Deducted  ||  Del. HC: Department Can't Hold Compliance once Court Orders Release of Bank Guarantee by Trader  ||  Allahabad HC: Cannot Claim Use of Loudspeakers as a Matter of Right    

SC: Section 194H IT Act Attracted For 'Supplementary Commission' Earned by Travel Agents - (16 Nov 2022)

DIRECT TAXATION

Supreme Court has held that Section 194H of the Income Tax (IT) Act, 1961 is attracted in the case of Supplementary Commission amounts earned by the travel agent and therefore Airlines are liable to deduct TDS.

Tags : SUPREME COURT   SUPPLEMENTARY COMMISSION   TDS  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved