Delhi HC: Govt Created 'Utter Chaos' in OBC Reservation Rules Through Conflicting Notifications  ||  Calcutta HC: Acceptance of Rent After Quit Notice Doesn't Waive Tenancy Termination  ||  Delhi HC Flags EFI Selection Criteria Breach in Asian Games Dressage Team, Declines to Interfere  ||  Delhi High Court Safeguards Ravi Kishan's Personality Rights From Misuse  ||  Cal HC: Wife’s Ancestral Property Claim Can Amount to Dowry Demand if Made under Husband's Pressure  ||  Gujarat HC: Sessions Court Prima Facie Overreach Bail Jurisdiction by Ordering Executive Action  ||  Kerala HC: Re-Arrest is Allowed After an Illegal Arrest With Prior Judicial Approval  ||  Madras High Court: Section 15(2) Safeguards Need Not Apply to Searches in Commercial Spas  ||  Supreme Court: Proof of Attestation Alone Doesn't Establish Will's Genuineness  ||  Delhi HC: Education Department Cannot Restrict Recruitment in Aided Minority Schools    

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 2026 - All Rights Reserved