Tax Deduction at Source

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

/ Commission or Brokerage, Contract Law, Income Tax Act, 1961, Income Tax Act, 1961 with Section 194H, Independent Contractor, Indian Contract Act, 1872 with Section 182, Principal-Agent Relationship, Tax Deduction at Source

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 Upholds Tax Deduction at Source on Transfer of Right to Use Goods: State of Tripura vs. Chandan Deb (2023)

/ Charging Provision, Judges, Krishna Murari, M. R. Shah, Machinery Provision, Tax Deduction at Source, Tax Law, Tripura Sales Tax Act, 1976, Tripura Sales Tax Act, 1976 with Section 2(g), Tripura Sales Tax Act, 1976 with Section 3(1), Tripura Sales Tax Act, 1976 with Section 44

Supreme Court Upholds Tax Deduction at Source on Transfer of Right to Use Goods: State of Tripura vs. Chandan Deb (2023) LEGAL ISSUE: Whether tax can be deducted at source on the transfer of the right to use goods under the Tripura Sales Tax Act, 1976. CASE TYPE: Tax Law Case Name: The State of

Supreme Court Upholds Tax Deduction at Source on Transfer of Right to Use Goods: State of Tripura vs. Chandan Deb (2023) Read Post »

Tax Deduction at Source (TDS) for Foreign Companies: Supreme Court Addresses Permanent Establishment in National Petroleum Construction Company vs. Deputy Commissioner of Income Tax (2022)

/ Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement with Article 7, Income Tax Act, 1961, Income Tax Act, 1961 with Section 197, Income Tax Act, 1961 with Section 5(2), Indira Banerjee, J.K. Maheshwari, Judges, Permanent Establishment, Tax Deduction at Source

Supreme Court on TDS for Foreign Companies: National Petroleum Construction Company vs. Deputy Commissioner of Income Tax (2022) LEGAL ISSUE: Whether a foreign company is liable to pay tax on income from work done outside India, and the scope of tax deduction at source (TDS) for such companies. CASE TYPE: Income Tax Law Case Name:

Tax Deduction at Source (TDS) for Foreign Companies: Supreme Court Addresses Permanent Establishment in National Petroleum Construction Company vs. Deputy Commissioner of Income Tax (2022) Read Post »

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