2018 (7) TMI 725 - SCH - Income Tax

TDS u/s 194H - not deducting the tax on payment of commission/brokerage on price difference to the milk societies (DCS & PDCS) - assessee in default - no rendering of any services and the payment is not made for any managerial services Held that - SLP dismissed.

Summary

The Supreme Court of India in 2018 (7) TMI 725 - SC Order, dismissed the special leave petition after condoning the delay. Pending applications were also disposed of. The case was heard by Mr. A.K. Sikri and Mr. Ashok Bhushan JJ. The Petitioner was represented by Mr. Maninder Singh, ASG, Mr. H. Raghavendra Rao, Ms. Anita Sahni, and Mrs. Anil Katiyar, AOR. There was no representation for the Respondent.