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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court Dismisses Petitions, Affirms Lower Court Decision, Citing Prior Judgment for Finality in Tax Case.</h1> 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.

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