SC ruling on Section 194H TDS on actual gross fare charged by travel agents

Singapore Airlines Ltd. Vs CIT (Supreme Court)

Whether an airline is responsible for deducting tax at source in respect of supplementary commission which an agent is paid on the difference between the actual fare and the net fare- Section 194H of Income-tax Act, 1961 analyses including whether liability to deduct when the tax can be fastened when admittedly the deducted has discharged the tax liability.

The Supreme Court in this case was dealing with a case where the depar

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