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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

TDS - commission in respect of the tickets purchased by the ...


Small Travel Agents' Earnings on Ticket Sales Deemed "Discounts," Not Commissions; No TDS u/s 194H.

January 22, 2013

Case Laws     Income Tax     AT

TDS - commission in respect of the tickets purchased by the small time travel agents on behalf of their respective customers, would partake the character of “Discount” only - No TDS u/s 194H. - AT

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