Supreme Court · 2018 INSC 298 · Decided 3 April 2018
The Director, Prasar Bharati v. Commissioner of Income Tax, Thiruvanthapuram
- Court
- Supreme Court of India
- Citation
- 2018 INSC 298 · [2018] 3 S.C.R. 287
- Case number
- CIVIL APPEAL No. 3496/2018
- Decided
- 3 April 2018
- Bench
- R.K. AGRAWAL, ABHAY MANOHAR SAPRE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 194H
Headnote
Income Tax Act, 1961: s. 194H Explanation - Payment of Commission or brokerage - Applicability of s. 194H - Appellant- assessee entering into an agreement with several advertising agencies - Payment made by appellant to the of agreement - Assessment order by the Assessing Officer that provisions of s. 194H are applicable to the payments made by the appellant to the Agencies and since the appellant failed to deduct the "tax at source" from the amount paid to the agencies, the appellant committed
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