Supreme Court: Compassionate Appointees Cannot Later Claim Entitlement to a Higher Post  ||  NCLAT New Delhi: Insolvency Pleas Cannot Be Admitted When Information Utility Records Show a Dispute  ||  NCLAT: Issuing Cheques For Another Entity’s Liabilities Does not Constitute Operational Debt  ||  NCLAT: SEBI Penalties Imposed After Liquidation Begins are Not Admissible as Claims  ||  NCLT Reiterates That an Auction Purchaser is Not Liable For a Corporate Debtor’s Electricity Dues  ||  Delhi HC Upholds Interim Injunction Against 'Power Flex' in Bata’s Trademark Infringement Case  ||  Calcutta High Court: Mere Presence of Alcohol in Post-Mortem Cannot Bar Compensation to Heirs  ||  Kerala High Court: Review Petition Cannot Be Entertained Against an Order Refusing Arbitration  ||  J&K High Court: Umadevi Judgment Does not Justify Perpetual Temporary Employment  ||  SC: Public Premises Act Prevails over State Rent Laws For Evicting Unauthorised Occupants    

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