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Supreme Court: Can’t Apply TDS to Business Undertakings Where Assessee Not Paying Income - (29 Feb 2024)

DIRECT TAXATION

Supreme Court has held that assessees would not be under a legal obligation to deduct tax at source on the income/profit component in payments received by distributors/franchisees from the third parties/customers, or while selling/transferring pre-paid coupons or starter-kits to the distributors.

Tags : SUPREME COURT   TDS   INCOME  

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