Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The Delhi High Court addressed a case involving TDS u/s 194H for non-deduction of TDS on transactions between the Appellant and distributors regarding the sale of SIM cards/Recharge Vouchers. The key issue was determining whether the relationship between the Appellant and distributors was that of principal and agent or principal and principal. The court referred to the Supreme Court decision in Bharti Cellular Limited, emphasizing that the term "agent" involves a specific legal relationship where one party has the power to affect the legal position of the principal through contracts or property disposition. The court held that the Appellant was not obligated to deduct tax at source on certain payments received by distributors, and Section 194-H was deemed inapplicable to the case. Consequently, the appeals by the cellular mobile service providers were allowed, overturning the judgments of the High Courts of Delhi and Calcutta. The appellant was not considered an assessee in default.
The Delhi High Court addressed a case involving TDS u/s 194H for non-deduction of TDS on transactions between the Appellant and distributors regarding the sale of SIM cards/Recharge Vouchers. The key issue was determining whether the relationship between the Appellant and distributors was that of principal and agent or principal and principal. The court referred to the Supreme Court decision in Bharti Cellular Limited, emphasizing that the term "agent" involves a specific legal relationship where one party has the power to affect the legal position of the principal through contracts or property disposition. The court held that the Appellant was not obligated to deduct tax at source on certain payments received by distributors, and Section 194-H was deemed inapplicable to the case. Consequently, the appeals by the cellular mobile service providers were allowed, overturning the judgments of the High Courts of Delhi and Calcutta. The appellant was not considered an assessee in default.
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