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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  

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