https://www.taxtmi.com/caselaws?id=430359 TDS applicability on supplementary commission arising from air ticket sales is examined, focusing on whether such payments fall within the statutory definition of commission and trigger tax deduction at source. The analysis treats indirect payments from consumers as catchable within the commission definition where a principalagent relationship exists, and considers industry payment mechanisms as practicable means for consolidated TDS deduction. Attention is given to reasonable cause for non-deduction, the prospect of interest recovery for defaulted TDS, and restriction on imposing penalties where statutory relief renders the position revenue neutral due to taxes paid by agents. en-us Mon, 14 Nov 2022 00:00:00 +0530 Tue, 09 Jun 2026 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430359 TDS applicability on supplementary commission arising from air ticket sales is examined, focusing on whether such payments fall within the statutory definition of commission and trigger tax deduction at source. The analysis treats indirect payments from consumers as catchable within the commission definition where a principalagent relationship exists, and considers industry payment mechanisms as practicable means for consolidated TDS deduction. Attention is given to reasonable cause for non-deduction, the prospect of interest recovery for defaulted TDS, and restriction on imposing penalties where statutory relief renders the position revenue neutral due to taxes paid by agents. Case-Laws Income Tax Mon, 14 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430359