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Applicability of TDS u/s. 194H on commission paid to PCO owners by BSNL/MTNL
Case Law Details
- Case Name
- The Commissioner of Income Tax (TDS), Chandigarh Vs M/s Bharat Sanchar Nigam Limit (Punjab And Hariyana Highy Court At Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Whether TDS u/s 194H shall be deducted by BSNL/MTNL on payment of commission paid to Subscribers Trunk Dialing (STD) / Public Call Office (PCO)?
It is well settled in law that a tax withholding liability is a vicarious liability, as a part of tax collection mechanism, in the sense that when there is no primary liability of the taxpayer, proxy liability of the tax deductor also does not survive. In a situation like the one, we are in seisin of, in which the CBDT itself accepts that there is hardly any primary tax liability of the recipients of income. It is highly contentious an issue whether o...
