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Concessional ticket to travel Agents cannot be termed as commission
Case Law Details
- Case Name
- CIT Vs. Singapore Airlines Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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RELEVANT PARAGRAPH
1. In these batch of appeals, which have been preferred by the Revenue, there are three issues which require consideration of this Court.
12. In order to come to a definite conclusion whether section 194H of the Act would be applicable to the assessee-airline in respect of transaction, in issue, we propose to first look at the scope and ambit of section 194H of the Act and then analyse the transaction as to whether it falls within the purview of the said Section. In this context, it would be necessary to extract the relevant portions of Section 194H of the Act.
The said prov...
