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2009 (4) TMI 7 - DELHI HIGH COURT
Whether supplementary commission received by travel agents of assessee-airlines is a “commission” within the meaning of Section 194H - Held, yes – thus assessee-airlines were obliged to deduct tax at source - assessee-airline having not deducted the tax at source, they are liable to pay interest u/s 201(1A) – held that difference between the full value of the ticket and tickets issued by assessee to travel agents at a concessional price for their personal use is not an ‘income’ u/s 194H