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

Payments to Distributors Not Commission, No TDS Deduction Required, ITAT Delhi Rules Against Tax Demand.

May 22, 2024

Case Laws Income Tax AT

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 ...

Payments to Distributors Not Commission, No TDS Deduction Required, ITAT Delhi Rules Against Tax Demand.

May 22, 2024

Case Laws Income Tax AT

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