TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court Dismisses Petitions, Affirms Lower Court Decision, Citing Prior Judgment for Finality in Tax Case.</h1> <h3>THE COMMISSIONER OF INCOME TAX (TDS) BANGALORE & ANR. Versus M/s IDEA CELLULAR LTD.</h3> The SC dismissed the special leave petitions, referencing its prior judgment in Bharti Cellular Ltd. vs. Assistant Comm'r of Income Tax. The delay in ... TDS u/s 194H - Principal-Agent relationship - discount given on sale of prepaid services, SIM and recharge vouchers by the cellular operator (assessee) to its distributors - As decided by HC [2021 (9) TMI 1273 - KARNATAKA HIGH COURT]section 194H of the Act is attracted to the facts of the case is unsustainable HELD THAT:- In view of the judgment titled “Bharti Cellular Limited (Now Bharti Airtel Limited) vs. Assistant Commissioner of Income Tax, Circle 57, Kolkata & Anr.” [2024 (3) TMI 41 - SUPREME COURT] wherein held that assessees would not be under a legal obligation to deduct tax at source on the income/profit component in the payments received by the distributors/franchisees from the third parties/customers, or while selling/transferring the pre-paid coupons or starter-kits to the distributors. Section 194-H of the Act is not applicable - Thus the present special leave petitions are dismissed. The Supreme Court dismissed special leave petitions based on a previous judgment dated 28.02.2024 in the case of Bharti Cellular Limited vs. Assistant Commissioner of Income Tax. Delay was condoned, and pending applications were disposed of.
TaxTMI 
TaxTMI 
