Case Law Details
Case Name : Vodafone Idea Limited Vs CIT (Calcutta High Court)
Related Assessment Year : 2012-13
Courts :
All High Courts Calcutta High Court
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Vodafone Idea Limited Vs CIT (Calcutta High Court)
The case of Vodafone Idea Limited Vs CIT (Calcutta High Court) addresses the significant issue of tax deduction at source (TDS) obligations under the Income Tax Act on payments received by distributors and franchisees. This case, pertaining to the assessment years 2012-13 and 2013-14, raised crucial questions about the applicability of Section 194H of the Income Tax Act, 1961.
Vodafone Idea Limited (Vi) challenged the application of Section 194H of the Income Tax Act, which mandates TDS on commission or brokerage payments. T
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