Supreme Court · 2022 INSC 1201 · Decided 14 November 2022
Singapore Airlines LTD. v. C.I.T., Delhi
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1201 · [2022] 9 S.C.R. 1
- Case number
- CIVIL APPEAL No. 6964/2015
- Decided
- 14 November 2022
- Bench
- SURYA KANT, M.M. SUNDRESH (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 182; Income Tax Act Section 194H
Headnote
Income Tax Act, 1961: s. 194H - Tax Deduction at the Source on Commission and brokerage - Interpretation of s. 194H - On facts, assessee airlines selling their flight tickets through the travel agents - Arrangement between the airlines and the travel agents governed by agents are entitled for 7% of the Base Fare as the Standard Commission, however, they were at liberty to set a price higher than the Net Fare demanded by the airline and the additional amount that the travel agents charged over and above the Net Fare that was quoted by the airlines as the
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