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Section 194H TDS Not Applicable If Assessee Not Paying Income in Business Transactions: SC
Case Law Details
- Case Name
- Bharti Cellular Limited Vs ACIT (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Bharti Cellular Limited Vs ACIT (Supreme Court of India)
In a recent landmark decision, the Supreme Court of India rendered a significant ruling regarding the application of Section 194-H of the Income Tax Act, 1961, in the case of Bharti Cellular Limited Vs ACIT. This ruling has far-reaching implications for cellular service providers and their dealings with franchisees and distributors. Here’s a comprehensive overview of the case and its implications.
Background: The case revolved around whether cellular mobile service providers are liable to deduct tax at source on t...
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