TDS on Agent Commission: Only Interest Recoverable if Tax Paid

CIT Vs Royal Jordanian Airlines (Delhi High Court) Delhi High Court Disposes Revenue Appeal on TDS u/s 194H Against Royal Jordanian Airlines — Interest Only Recoverable Where Tax Already Paid by Agents The Delhi High Court dealt with the Revenue’s appeal against Royal Jordanian Airlines concerning non-deduction of tax at source on supplementary commission paid to travel agents, allegedly attracting Section 194H of the Income-tax Act. The Revenue contended that the issue stood squarely covered in its favour by the earlier Delhi High Court decision in CIT v. Singapore Airlines Ltd., which ha...