Case Law Details
Case Name : PCIT Vs Optimal Media Solutions Ltd (Delhi High Court)
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All High Courts Delhi High Court
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PCIT Vs Optimal Media Solutions Ltd (Delhi High Court)
The Delhi High Court recently delivered a significant judgment in the case of PCIT vs. Optimal Media Solutions Ltd., pertaining to the Assessment Year (AY) 2009-10. The primary issue addressed in this case was the treatment of amounts retained by advertising agencies, whether they qualify as trade discounts or require Tax Deducted at Source (TDS) obligations under Section 194H of the Income Tax Act. This article provides a detailed analysis of the case and its implicatio
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