Indian Contract Act, 1872 with Section 182

Supreme Court clarifies tax deduction on commission for telecom services: Bharti Cellular vs. Assistant Commissioner of Income Tax (2024)

Supreme Court Clarifies Tax Deduction on Telecom Services: Bharti Cellular vs. ACIT (2024) Date of the Judgment: February 28, 2024 Citation: 2024 INSC 148 Judges: Sanjiv Khanna, J. and S.V.N. Bhatti, J. Can telecom companies be required to deduct tax at source on income earned by their distributors? The Supreme Court of India recently addressed […]

Supreme Court clarifies tax deduction on commission for telecom services: Bharti Cellular vs. Assistant Commissioner of Income Tax (2024) Read Post »

Supreme Court clarifies insurance policy terms in election duty death: National Insurance Company Ltd. vs. Chief Electoral Officer (2023)

Supreme Court clarifies insurance policy terms in election duty death: National Insurance Company Ltd. vs. Chief Electoral Officer (2023) LEGAL ISSUE: Interpretation of insurance policy terms, specifically the scope of “accident caused by external violent and any other visible means.” CASE TYPE: Insurance Law Case Name: National Insurance Company Ltd. vs. The Chief Electoral Officer

Supreme Court clarifies insurance policy terms in election duty death: National Insurance Company Ltd. vs. Chief Electoral Officer (2023) Read Post »

Supreme Court clarifies Tax Deduction at Source (TDS) on Airline Ticket Commissions: Singapore Airlines vs. CIT (2022)

Supreme Court Clarifies TDS on Airline Ticket Commissions: Singapore Airlines vs. CIT (2022) LEGAL ISSUE: Whether airlines are liable to deduct Tax Deduction at Source (TDS) on the supplementary commission earned by travel agents on the sale of airline tickets. CASE TYPE: Income Tax Law Case Name: Singapore Airlines Ltd. vs. C.I.T., Delhi Judgment Date:

Supreme Court clarifies Tax Deduction at Source (TDS) on Airline Ticket Commissions: Singapore Airlines vs. CIT (2022) Read Post »

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