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 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 Upholds Tax Deduction on Commission Payments to Advertising Agencies: Prasar Bharati vs. Commissioner of Income Tax (2018) Date of the Judgment: April 03, 2018 Citation: (2018) INSC 258 Judges: R.K. Agrawal, J. and Abhay Manohar Sapre, J. Can payments made by a television channel to advertising agencies be considered as “commission,” thus requiring
