The ITAT Delhi ruled on TDS u/s 194H and 194J regarding ...

ITAT Delhi held that TDS not applicable on income/profit component in payments to distributors/franchisees.

Case Laws Income Tax

May 22, 2024

The ITAT Delhi ruled on TDS u/s 194H and 194J regarding income/profit component in payments to distributors/franchisees. The payment cannot be treated as commission or brokerage. Citing Bharti Cellular Ltd. case, it held no legal obligation for TDS on such payments. Section 194-H deemed inapplicable, leading to setting aside of the demand u/s 201(1)/201(1A). Appellant's appeal allowed based on established legal principles.

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The ITAT Delhi ruled on TDS u/s 194H and 194J regarding ...

ITAT Delhi held that TDS not applicable on income/profit component in payments to distributors/franchisees.

Case Laws Income Tax

May 22, 2024

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