Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The Court held that the assessee was not liable to deduct tax at source u/s 194H on the discounted price paid to franchisees/distributors, as they were not agents or commission recipients. The Supreme Court's decision in Bharti Airtel Limited's case, involving similar facts, was applied, wherein it was ruled that Section 194H was not attracted. Consequently, further adjudication was deemed unnecessary, and the question was answered in favor of the assessee against the revenue.
The Court held that the assessee was not liable to deduct tax at source u/s 194H on the discounted price paid to franchisees/distributors, as they were not agents or commission recipients. The Supreme Court's decision in Bharti Airtel Limited's case, involving similar facts, was applied, wherein it was ruled that Section 194H was not attracted. Consequently, further adjudication was deemed unnecessary, and the question was answered in favor of the assessee against the revenue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
