SC: Recoveries U/S 27 of Evidence Act Alone Cannot Sustain Conviction; 1988 Murder Acquittal Restored  ||  SC: Successive Impleadment Applications are Barred by Res Judicata under Different CPC Provisions  ||  Supreme Court Halts Coercive Measures in CJP Protest Cases, Directs Release of Minors  ||  Supreme Court: National Commission for Scheduled Castes Lacks Power to Pass Binding Orders  ||  Bombay HC: Alleged Illegal Arrest Alone Cannot Trigger Contempt Action Against Police  ||  Bombay HC Quashes Order against Taiwan National, Says Online Study Didn't Breach Visa Rules  ||  P&H High Court Issues Directions on LADC Scheme After Reviewing Lawyers' Objections  ||  Allahabad HC: Suspension of Sentence Plea Need Not Take Priority if Appeal is Ready  ||  Allahabad High Court: Surcharge Recovery From Pradhan Must Follow Panchayat Raj Act Procedure  ||  Allahabad HC Directs IB Probe into 4 Lucknow Lawyers, Raises Concern over Lawyer-Police Nexus    

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