Supreme Court · 2024 INSC 148 · Decided 28 February 2024
Bharti Cellular Limited (Now Bharti Airtel Limited) v. Assistant Commissioner of Income Tax, Circle 57, Kolkata and Another
- Court
- Supreme Court of India
- Citation
- 2024 INSC 148 · [2024] 2 S.C.R. 1001
- Case number
- CIVIL APPEAL No. 7257/2011
- Decided
- 28 February 2024
- Bench
- SANJIV KHANNA, SARASA VENKATANARAYANA BHATTI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 182; Income Tax Act Section 194
Headnote
The liability to deduct tax at source u/s.194-H, Income Tax Act, 1961 on the amount which, as per the Revenue, is a commission payable to an agent by the assessees-cellular mobile telephone franchise/distributorship agreement between the assessees and the franchisees/distributors. Income Tax Act, 1961 - s.194-H - When not attracted - Assessees entered into franchise or distribution agreements and sold start-up kits, recharge vouchers at a discounted
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