COMMISSIONER OF INCOME TAX DEL vs. SINGAPORE AIRLINES LTD.

ITA - 306 / 2005HC Delhi13 April 200953 pages
For Petitioner: P L BANSAL
AI SummaryPartly Allowed

What did the High Court hold?

The tribunal held that supplementary commission retained by travel agents is indeed commission under Section 194H, making airlines liable for TDS. However, the difference in price for concessional tickets issued to agents was not considered commission.

What were the facts?

The Revenue appealed against ITAT's decision concerning whether supplementary commission paid to travel agents by airlines is subject to TDS under Section 194H. The appeals also involved issues of lower TDS certificates and concessional tickets issued to agents.

What were the issues?

Whether supplementary commission and discounts on tickets to travel agents fall under Section 194H for TDS purposes, and the implications of lower TDS certificates.

Which sections of the Income-tax Act were involved?

Section 194H,Section 201(1),Section 201(1A),Section 197

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Cases cited in this judgment(8)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

* THE HIGH COURT OF DELHI AT NEW DELHI %

Judgment delivered on : 13.04.2009

ITA Nos. 306/2005 & 123/2006,

COMMISSIONER OF INCOME TAX NEW DELHI

..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel.

versus

SINGAPORE AIRLINES LTD

..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate

ITA Nos. 121/2006 & 432/2006

COMMISSIONER OF INCOME TAX NEW DELHI

..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel.

versus

KLM ROYAL DUTCH AIRLINES

..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate COMMISSIONER OF INCOME TAX NEW DELHI

..... Appellant Through: Mr R.D. Jolly, Sr. Standing Counsel with Mr Paras Chaudhary, Jr. Standing Counsel.

versus

PAKISTAN INTERNATIONAL AIRLINES CORP. ..... Respondent Through: Mr C.S. Aggarwal, Sr. Advocate with Mr Prakash Kumar, Advocate 2009:DHC:1322-DB

ITA No. 116/2

The order continues below.

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