2024 (7) TMI 587

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..... - As per the assessee, neither are they paying a commission or brokerage to the franchisees/distributors, nor are the franchisees/distributors their agents HELD THAT:- High Courts of Delhi and Calcutta have held that the assessees were liable to deduct tax at source u/s 194H of the Act, whereas the High Courts of Rajasthan, Karnataka and Bombay have held that Section 194H of the Act is not attrac .....

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..... gh Courts of Rajasthan, Karnataka and Bombay are dismissed - Decided against revenue. - Hon'ble Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Shri Justice Gajendra Singh For the Appellant : Ms. Veena Mandlik, Counsel For the Respondent : Shri Arun Dwivedi, Counsel ORDER PER: SUSHRUT ARVIND DHARMADHIKARI, J. Heard on the question of admission. 2. The issue raised in this appeal un .....

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..... ration. 3. Some of the assessees had approached the Apex Court in Civil Appeal No. 7257/2011 (Bharti Cellular Ltd. Now Bharti Airtel Limited vs. Assistant Commissioner of Income Tax, Circle 57, Kolkata and another) . 4. The aforesaid issue has been answered by the Apex Court vide its judgment dated 28.02.2024 in Civil Appeal No. 7257/2011 and came to the following conclusion : ''42. In vie .....

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