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Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others: Applicability of TDS Under Section 194H on Supplementary Commission and Concessional Tickets to Travel Agents
Facts of the Case
The
Revenue preferred a batch of appeals against various foreign and domestic
airlines (including Singapore Airlines, KLM Royal Dutch Airlines, British
Airways, Air France, and Air I...
Commissioner of Income Tax vs. Singapore Airlines Ltd & Ors. | Applicability of TDS on Supplementary Commission to Travel Agents under Section 194H of Income Tax Act
Facts of the CaseThe Income Tax Department conducted a survey under
Section 133A on various international and domestic airlines (including
Singapore Airlines, KLM Royal Dutch Airlines, Air France, British Airways, and
...
Delhi High Court Dismisses Revenue’s Section 260A Appeal Due to Tax Effect Below ₹4 Lakhs: CBDT Monetary Limit Reaffirmed | ITA No. 759/2009
Facts
of the CaseThe Appellant (Revenue/Income Tax
Department), represented by senior counsel, preferred an appeal (ITA No.
759/2009) before the Hon’ble High Court of Delhi against the order of the
Income Tax Appel...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others: Applicability of TDS under Section 194H on Supplementary Commission and Concessional Tickets
Facts of the Case
Parties
Involved: The Revenue (represented by the
Commissioner of Income Tax, New Delhi) filed a batch of appeals against
various international and domestic airlines, including Singa...
Commissioner of Income Tax vs. Garment Export Assessee – Whether Fabrication Charges Can Be Disallowed Entirely When Export of Garments is Established and Fabrication Activity is Undisputed under Section 37(1) of the Income Tax Act, 1961 | ITA No. 1082/2009
Facts of the
Case
The assessee claimed fabrication charges amounting to Rs.
54,86,500/- in relation to the manufacture of ready-made garments.
The Assessing Officer disallowed the entire expenditure on the
...
Commissioner of Income Tax vs. Singapore Airlines Ltd. (And Connected Appeals, Including CIT vs. Lufthansa German Airlines) – High Court of Delhi | Legal Interpretation of Section 194H of the Income Tax Act, 1961: Mandatory Tax Deduction at Source (TDS) on Travel Agents' Supplementary Commission vs. Taxability of Concessional Airline Tickets as Trade Discounts under Section 201
Facts of the Case
The
Revenue preferred a batch of appeals against various foreign and domestic
airlines (including Singapore Airlines, KLM Royal Dutch Airlines, British
Airways, Air France, and Air I...
Commissioner of Income Tax vs Singapore Airlines Ltd. & Others (2009:DHC:1331-DB): Applicability of Section 194H on Supplementary Commission of Travel Agents and Treatment of Concessional Airline Tickets under Income Tax Act, 1961.
Facts of the Case
The
assessee-airlines provide blank neutral tickets to authorized travel
agents. The billing, accounting, and settlement data are periodically
processed through the Billing Settlemen...
Commissioner of Income Tax vs. Singapore Airlines Ltd. (Consolidated with KLM, British Airways, Air India, Air France, Thai Airways, Lufthansa) | Delhi High Court Judgment [2009:DHC:1333-DB] | Scope of Principal-Agent Relationship and TDS Liability Under Section 194H on Supplementary Commission vs. Trade Discounts and Concessional Tickets Under Sections 201(1) and 201(1A) of the Income Tax Act, 1961
Facts of the Case
The
Parties and Reintroduction of Law: The
Revenue preferred a batch of appeals against various international and
domestic airlines (including Singapore Airlines, KLM Royal Dutch Air...
Commissioner of Income Tax vs. Singapore Airlines Ltd.: Judicial Determination on the Applicability of TDS under Section 194H on Supplementary Commissions Retained by Travel Agents versus Principal-to-Principal Trade Discounts on Concessional Tickets
Facts
of the Case
The Revenue preferred a
batch of appeals against various international and domestic airlines
(including Singapore Airlines, KLM Royal Dutch Airlines, British Airways,
and Air France...
Commissioner of Income Tax vs. Ms. Sushma Kapoor | Disallowance of Interest on Interest-Free Advances, Section 14A Disallowance & Depreciation Claim – Delhi High Court
Facts of the CaseThe assessee had obtained loans from banks and
paid interest amounting to approximately ₹40.51 lakh. The Assessing Officer
observed that the assessee had also advanced certain sums aggregating
appro...