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2009 (3) TMI 598 - HC - Income TaxTDS - Section 194H – Commission on Air Tickets - In order to deduct tax at source the income being paid out must necessarily be ascertainable in the hands of the assessee -The airlines would have no information about the exact rate at which the tickets were ultimately sold by their agents since the agents had been given discretion to sell the tickets at any rate between the fixed minimum commercial price and the published price and it would be impracticable and unreasonable to expect the assessee to get a feed back from their numerous agents in respect of each ticket sold - The airlines have discretion to sell the tickets at the price lower than the published price then the permission granted to the agent to sell it at a lower price, according to us, can neither amount to commission nor brokerage at the hands of the agent - The appeal is dismissed
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