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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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.
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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