https://www.taxtmi.com/caselaws?id=11137 The court dismissed the writ appeal, upholding the decision to vacate the interim injunction. It emphasized the statutory obligation to deduct tax on commission payments, ruling that the airlines are liable to deduct tax on the supplementary commission paid to agents under section 194H of the Income-tax Act, 1961. The court held that the appellants' interpretation of the payment did not alter the statutory provision, and the airlines' labeling of the payment as supplementary commission did not exempt it from being considered taxable commission. en-us Wed, 22 Oct 2003 00:00:00 +0530 Fri, 31 Jul 2009 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11137 The court dismissed the writ appeal, upholding the decision to vacate the interim injunction. It emphasized the statutory obligation to deduct tax on commission payments, ruling that the airlines are liable to deduct tax on the supplementary commission paid to agents under section 194H of the Income-tax Act, 1961. The court held that the appellants' interpretation of the payment did not alter the statutory provision, and the airlines' labeling of the payment as supplementary commission did not exempt it from being considered taxable commission. Case-Laws Income Tax Wed, 22 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11137