2018 (8) TMI 870 - SCH - Income Tax

TDS u/s 194H and/or 194J - arrangement worked out between the assessee company and the distributor (Agency) - withhold tax at source u/s 194H in respect of sales to its distributors, which are on principal to principal basis and wherein property in the goods is transferred to the distributor - Held that - SLP dismissed.

Summary

Title: Supreme Court of India dismisses Special Leave Petition

Judges: Mr. Rohinton Fali Nariman and Ms. Indu Malhotra JJ.

Representation:
- Petitioner(s): Mr. P.K. Mullick, Mr. Amarjeet Singh, Ms. Swati Ghildiyal, Mrs. Anil Katiyar
- Respondent(s): Mr. Ajay Vohra, Ms. Kavita Jha, Mr. Gaurav Jain, Mr. Aditya Vohra

Decision:
- Delay condoned.
- Special Leave Petition dismissed.
- Pending application disposed of.