https://www.taxtmi.com/caselaws?id=33023 The court held that supplementary commissions received by travel agents of the assessee-airlines are considered "commission" under Section 194H of the Income Tax Act. It was established that the supplementary commission is payment for services rendered on behalf of the airline and not a discount. Certificates issued under Section 197 do not cover supplementary commissions, denying airlines exemption from TDS based on these certificates. Additionally, the court ruled that the price difference between full and concessional tickets is a discount, not commission, and thus not subject to TDS under Section 194H. en-us Mon, 13 Apr 2009 00:00:00 +0530 Fri, 26 Mar 2010 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33023 The court held that supplementary commissions received by travel agents of the assessee-airlines are considered "commission" under Section 194H of the Income Tax Act. It was established that the supplementary commission is payment for services rendered on behalf of the airline and not a discount. Certificates issued under Section 197 do not cover supplementary commissions, denying airlines exemption from TDS based on these certificates. Additionally, the court ruled that the price difference between full and concessional tickets is a discount, not commission, and thus not subject to TDS under Section 194H. Case-Laws Income Tax Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33023